B GANAPATHY BHANDARKAR Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) This petition arise a out of certain proceedings under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called the Act). Respondent, by an order, on the basis of the materials available before him, held that the petitioner started a proprietary trading concern in the name and style "Ganapathy Bhandarkar" at Mangalore in the year 1959, dealing in weighing scales, hardware, etc. The said concern started a branch at Avenue Road, Bangalore, under the same name. Respondent found that the petitioner by using infrastructure, namely, the capital, men, office, etc., of his proprietary concern, which was a trading establishment, started a manufacturing unit in the industrial estate at Mangalore, and on that basis held that the manufacturing unit is an expansion of the economic activity of the trading concern and all the three units (two trading concerns, one at Mangalore and the other at Bangalore and the Factory) formed one establishment for the purpose of the Act and, therefore, the manufacturing unit is not entitled to the infancy benefit. Petitioner, aggrieved by this order, has approached this Court under Article 226 of the Constitution of India.

(2.) Petitioner contends:

(3.) On an earlier occasion in Writ Petition No. 16931 of 1980, this Court quashed a similar order and held that the respondent could not come to the conclusion that the three units should be treated as one establishment for the purpose of the Act merely on the basis of common balance-sheet and remitted the matter by directing the respondent to consider the other materials on record such as affidavits and statements and to pass an appropriate order.