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 contribution of the employees. He submitted that the three establishments cannot be tried as it is not prima facie established whether they would not be falling within the definition of Section 1(3) of the Act as the employees working in the establishment are less than 20.

3. I am of the view that the petitioners would have a right to reply to the notices by taking the aid of the expression recorded in the order of the Tribunal ‘due date of eligibility’. As and when an establishment would fall under the definition of Section 1 (3) of the Act, the due date of eligibility starts from that date.

With the aforementioned observations, Writ Petitions are disposed of.

Sd/-

AMIT RAWAL JUDGE

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APPENDIX OF WP(C) 25113/2021 PETITIONER'S EXHIBITS Exhibit P1(a) TRUE COPY OF THE CERTIFICATE OF INCORPORATION DATED DATED 10-09-2010 OF M/S. MALAPPURAM OPTICALS AND VISION CENTRE LLP UNDER SEC 12(1) OF THE LIMITED LIABILITY PARTNERSHIP ACT 2008 Exhibit P1B TRUE COPY OF THE LIMITED LIABILITY PARTNERSHIP AGREEMENT OF M/S. MALAPPURAM OPTICALS AND VISION CENTRE DATED 15-09-

2010 Exhibit P2 TRUE COPY OF THE CERTIFICATE OF INCORPORATION ISSUED TO SHONE IMPORTS AND EXPORTS PVT LTD NOW KNOWN AS SALAMATH IMPORTS AND EXPORTS PVT LTD PURSUANT TO THE CHANGE OF NAME DATED 24-07-2020 Exhibit P3 TRUE COPY OF THE LIST OF PERMANENT EMPLOYEES ENGAGED BY THE SHONE IMPORTS AND EXPORTS PVT LTD IN ITS ESTABLISHMENT IN 2010 Exhibit P4 TRUE COPY OF THE COMMUNICATION DATED 07-

07-2011 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE SUMMONS DATED 14-10-2011 UNDER SEC. 7A OF THE EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT

1952 ISSUED TO SHONE IMPORTS AND EXPORTS PVT LTD.

Exhibit P6(a) TRUE COPY OF THE CERTIFICATE OF INCORPORATION OF SHONE IMPORTS AND EXPORTS PVT LTD, COMPANY DATED 11-02-2010 ISSUED BY THE REGISTRAR Exhibit P6(b) TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF SHONE IMPORTS AND EXPORTS PVT LTD DT 25-1-2010 Exhibit P7(a) TRUE COPY OF THE CERTIFICATE OF INCORPORATION DATED 19-08-2010 OF M/S. MANJERI OPTICALS AND VISION CENTRE LLP UNDER SEC 12(1) OF THE LIMITED LIABILITY PARTNERSHIP ACT 2008 Exhibit P7B TRUE COPY OF THE LIMITED LIABILITY PARTNERSHIP AGREEMENT OF M/S. MANJERY OPTICALS AND VISION CENTRE DT 3-08-2010 Exhibit P8 TRUE COPY OF THE ORDER DATED 16-05-2012 THUS ISSUED BY THE 1ST RESPONDENT Exhibit P9 TRUE COPY OF THE APPEAL DATED 18-07-2012 OF THE PETITIONER FIRM WITHOUT ITS ANNEXURES Exhibit P10 TRUE COPY OF THE COUNTER AFFIDAVIT DATED

27-12-2013 FILED BY THE 1ST RESPONDENT IN EXT P9 APPEAL Exhibit P11 TRUE COPY OF THE NOTICE DATED 22-09-2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FIRM.

Exhibit P12 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT DATED 15-12-2020 IN APPEAL NO.

583/2019 AND CONNECTED APPEALS.

APPENDIX OF WP(C) 25438/2021 P