V. Dhanapalan, J.

The challenge in this appeal is to the judgment of the learned Single Judge, passed in W.P.No.5209 of 1999, whereby, the writ petition was allowed holding that the two Units of M/s.India Pistons Ltd., one at Sembium and another at Maraimalai Nagar constitute one integrated whole for the purpose of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, and therefore, the appellant is not entitled to claim "infancy protection" under Section 16(1)(d) of the Act and in the consequences, the appellant is bound to comply with the provisions of the said Act from the date of its establishment i.e., January 1987.

2. The facts which are relevant for consideration of this appeal are set out hereunder:-

The appellant herein, namely, M/s.India Pistons Ltd., is one of the group companies of M/s.Simpsons Group of Companies. The appellant-company established its factory at Sembium in the year 1960 and it started another Unit at Maraimalai Nagar in the year 1987. The appellant/M/s.India Pistons Limited is a "Factory" covered under the provisions of the Employees Provident Fund and Miscellaneous Funds Act, 1952, hereinafter referred to as the "Act". The main