JUDGMENT

This order of mine shall dispose of three Writ Petitions preferred by the three different establishments against some findings recorded by the Tribunal while allowing the appeals preferred against the order of assessment clubbing all the three establishments and bringing them within the purview of the provisions of Employees Provident Funds and Miscellaneous Provisions Act, 1952. The assessing authority found that it was maintained by the same person with identical address. Learned Tribunal did not agree with the findings of the assessing authority and accepted the contention of the petitioners and allowed all the appeals. The only apprehension expressed by the petitioners to challenge the appellate order is the penultimate paragraph whereby the Tribunal while allowing the appeals had observed that all employees working in different establishments shall be extended the benefit of social security cover as per the provisions of Section

2A of the Act from the due date of eligibility.

2. Mr.Ibrahim submits that after the order of the Appellate Tribunal dated 15.12.2020, all the petitioners have received notices calling upon them to hold an enquiry under Section 7A of the Act for