D. Murugesan, J.

1. This writ appeal is directed against the order dismissing the writ petition filed by the appellant herein.

2. The appellant is the Regional Provident Fund Commissioner, Tirunelveli. The first respondent, M/s.Prabha Beverages Private Limited, Marthandam, is a company registered under the Companies Act, 1956. The primary activity of the company is manufacturing of soft drinks and it commenced its trial production on 04.08.1987. The company entered into a Franchise Agreement with M/s.Parle (Exports) Pvt. Ltd., Bombay, which is a covered establishment under the Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter called as 'the Act'). By virtue of the franchise agreement, the first respondent-company was permitted and authorised as bottlers to bottle, sale and distribute beverages known as Gold Spot, Kismet, Limca, Rimzim, Thumsup and Bisleri Club Soda. On the ground that the first respondent-company is an agent of M/s.Parle (Exports) Pvt. Ltd., an enquiry under Section 7-A of the Act was conducted. The first-respondent company claimed the benefit for the period from August 1987 to August 1990, as it would be entitled to the benefit of Sectio