Tare, J.

This is a petition under Article 226 of the Constitution of India filed by the Petitioner-Mills challenging the impugned order (Petitioner's Annexure C-1) calling upon the Petitioner to deposit the employees provident fund as required by the Employees' Provident Funds Act, 1952, and refusing to exempt the Petitioner-Mills from deposit of the said fund as per Section 16(1) of the said Act. The Petitioner also seeks a writ of mandamus requiring the Provident Funds Commissioner to give the Petitioner a hearing before passing an order of the kind.

According to the Petitioner, the new establishment known as 'Bimal Mills' was established on 1-5-1964. Undoubtedly it is one of the Units set up by the Petitioner-Mills along with other nine establishments mentioned in the Petitioner's Annexure B, at various points of time right from the year 1935 onwards. The Petitioner was constituted as a Company sometime in the year 1915.

The Respondent, as is clear from the correspondence, was mainly influenced by the fact that there is a common Board of Directors of the Petitioner-Mills and the Bimal Mills. As such, there is common management and they are said to be located in one premises. T