G. S. Singhvi, J.

1. These petitions are directed against orders dated 11.6.1998, 12.4.1999 and 16.8.1999 (Annexures P14, P15 and PI7) passed by the Regional Provident Fund Commissioner, Ludhiana (respondent No.2) and Presiding Officer, Employees Provident Fund Appellate Tribunal, New Delhi (respondent No.1), respectively.

2. For the sake of convenience, we may notice the detailed facts from Civil Writ Petition No.4909 of 2000.

3. The petitioner is a small scale industrial unit. It commenced production on 27.4.1981. After four years, it applied for coverage under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short the Act ). There was some controversy about the allotment of code to the petitioner and its sister concern, namely M/s Taneja Woollens Mills (petitioner in CWP No.5895 of 2000) (both have a common proprietor namely M/s Swastika Wool Traders Private Limited ). The dispute was finally resolved in 1991. Thereafter respondent No.2 issued notice dated 19.4.1991 (Annexure P5) to the petitioner for determination of its liability under Sec.7a of the Act. The petitioner contested the notice and pleaded that the amount due under the act had been d