A. N. Grover, J.

1. This judgment shall dispose of Civil Writ No.297 of 1964 and five connected petitions (Civil Writs Nos.304, 305, 306, 375 and 460 of 1964) in which a common question of law is involved.

2. It is necessary to state the facts in the first petition only. The petitioner is a partnership concern carrying on business of manufacturing machine tools and is registered under the Factories Act since 1958. By a letter dated 14 June 1962, the Regional Provident Fund Commissioner (to be referred to as the Commissioner) appointed under the Employees Provident Funds Act, 1952 (hereinafter called the Act), called for some information in a pro forma which was annexed to the letter with a view to examine whether the petitioner-concern fell within the puryiew of the Act because by means of a Government of India notification dated 7 March 1962, the Act and the scheme framed thereunder had been made applicable to every trading and commercial establishment employing twenty or more persons. This information was furnished along with communication dated 18 June 1962. It was stated in the pro forma (copy annexure B.1) that the number of all categories of employees employed as on 3