JUDGMENT :

S.N. Prasad, J.

In these batch cases there are two sets of writ petitions. First set of writ petitions have been filed by the establishments, these are W.P.(C) Nos.14712 of 2005, 14713 of 2005, 14714 of 2005, 14715 of 2005 and 14716 of 2005 wherein the order has been passed by the authority U/s.7-A and 7-B thereafter the petitioners have filed appeal before the learned Appellate Tribunal and they are seeking a direction from this court for disbursement of amount as per the direction passed by the learned Tribunal in the order under its appellate jurisdiction U/s.7-I of the Employees’ Provident Fund and Miscellaneous Provision Act, 1952 (hereinafter referred to as the At, 1952).

Whereas W.P.(C) Nos. 20362 of 2010, 63 of 2011, 64 of 2011, 65 of 2011, 128 of 2011, 129 of 2011, 130 of 2011, 131 of 2011 and 132 of 2011 wherein the petitioners after the order having been passed by the authority u/s.7-A of the Act, 1952 have preferred an appeal before the learned EPF Appellate Tribunal under its jurisdiction as per the power conferred U/s.7-I of the Act, 1952 and in these writ petitions they are seeking direction from this court directing the provident Fund Authorities to forthwith comply the order passed by the Tribunal by making disbursement of the amount lying with them.

In these batch of cases since similar prayer is involved, i.e. with respect to a direction upon the Provident Fund Authorities to disburse the amount in their favour in pursuance to the order passed by the tribunal, as such these writ petitions are being referred herein after as first set having been filed by the establishments.

The other set of writ petitions which have been filed by the Regional Provident Fund Commissioner, those are W.P.(C) Nos. 5579, 5580, 5581, 5582 and 5583 of 2005, 2034 of 2010, 2072 of 2010, 2073 of 2010, 2074 of 2010, 2075 of 2010, 2076 of 2010, 2077 of 2010, 2078 of 2010, 2079 of 2010 and 2080 of 2010 wherein the Regional Provident Fund Commissioner has challenged the order passed by the learned EPF Tribunal whereby and where under the orders passed U/s.7-A and 7-B of the Act, 1952 have been set aside with a direction to the Provident Fund Authority to refund the amount which has been realized from the establishments who are the petitioners in the first set of writ petitions, as such these batch of cases are referred hereinafter as second set of writ petitions being filed by the Provident Fund Authority.

Since issue involved in all these writ petitions are similar, hence this court has directed to hear the matter analogous by giving analogous hearing and accordingly these cases have been heard by this court at length.

The first set of writ petitions is for a direction for refund of the amount from the Provident Fund Authorities while the second set of writ petitions is for quashing of the order passed by the EPF Appellate Tribunal and as such the outcome of the second set of writ petitions will directly govern the result of the first set of writ petitions and hence the second set of writ petitions is being decided first.

2. The brief facts, in narrow compass, in all these writ petitions are that the establishment who are petitioners in the first set of writ petitions (hereinafter referred to as the establishment) who are the bidi suppliers deal with manufacturing process of bidi by using work of the bidi Home Workers and after coming into effect of the judgment in the case of P.M. Patel Vrs. Union of India which has been decided by the Hon’ble Apex Court vide order dtd.25.9.1985, AIR 1985 SC 447, the P.F. Authorities have initiated proceeding against the establishment U/s.7-A of the Act, 1952 since they have failed to submit required Provident Fund, Employees’ Pension Scheme Contribution, Administrative Charges, Employees’ Deposit Linked Insurance Contribution and Employees’ Deposit Linked Insurance Administrative Charges due from the month 1/95 to 12/97 in accordance with the provisions of Employees’ Provident Fund and Miscellaneous