1. The petitioner is a Spinning Mill. They have come forward to challenge the order passed by the second respondent Employees' Provident Fund Appellate Tribunal made in ATA No.372(13)/2000 dated 10.5.2005. By the aforesaid order, the Tribunal dismissed their appeal and refused to interfere with the order made by the first respondent under Section 7-A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short PF Act) dated 16.05.2000. By the said order, the first respondent clubbed the petitioner Mill with one M/s.Sree Rajendra Mills Ltd., for the purpose of applicability of the PF Act.

2. The writ petition was admitted on 15.09.2005. Pending the writ petition, this Court granted an interim stay. Subsequently, the said interim order was made absolute on 12.09.2006. On notice from this Court, the first respondent had filed a counter affidavit dated 16.06.2011.

3. By a letter dated 16.01.1998, the first respondent held that the petitioner Mill was engaged in Cotton Yarn and Synthetic Yarn Textiles, which is included in the Schedule I of the PF Act. Their factory had employed more than 110 persons on 18.04.1997. Since the factory had completed the inf