Rajiv Narain Raina, J.

The Regional Provident Fund Commissioner has preferred this writ petition against the order dated 10.2.2011 (P-4) passed by the Employees' Provident Fund Appellate Tribunal, New Delhi. By the impugned order, the assessment order passed by the lower authority has been set aside. The appeal has been allowed. The short dispute involved is that a business was started in the name of M/s Lakbros Shoe Company (P) Ltd. in 1982 which availed benefits of infancy period protection under the provisions of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 (for short “the Act”). In 1994 the company changed its name to Lakhani India Ltd. There were two other sister concerns of M/s Lakbros Shoe Company (P) Ltd. i.e. M/s Lakhani Rubber Udyog and M/s Lakhani Footwear Ltd. which were covered under the Act. Therefore, the infancy protection u/s 16 of the Act would not be available to M/s Lakhani India Ltd. the respondent in this petition. The assessment order proceeded on the premise that M/s Lakhani India Ltd. was part and parcel of M/s Lakhani Rubber Udyog and M/s Lakhani Footwear Ltd. which was already covered under the Act with code numbers assigned