ORDER :

D. Murugesan, J.—Petitioner is Poompuhar Shipping Corporation Ltd. (a Government of Tamil Nadu Enterprise). The writ petition has been filed questioning the order of the Assistant Provident Fund Commissioner, Employees' Provident Fund, Madurai, dated January 19, 1996, and the order of the Regional Provident Fund Commissioner, Madurai, dated April 17, 1996. By those orders, the petitioner Corporation was directed to reckon the incentives paid to the employees for provident fund and remit the dues.

2. Following are the few facts that are relevant for the disposal of this writ petition:

The petitioner-Corporation is engaged in transportation of coal by sea and unloading the coal in Tuticorin for the Tamil Nadu Electricity Board to generate power for the supply of electricity. The Corporation comes under the purview of "transport for carriage of goods by water" under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called the Act).

3. The applicability of the provisions of the Act to the petitioner-Corporation is not in dispute. The dispute relates to contribution of the provident fund by the petitioner on the incentives paid to its employees. Acco