NATH TRADERS INDIA Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) WE have heard the learned counsel appearing for the parties on merits.

(2.) THIS appeal is directed against the order dated 29th November, 2006 passed by the learned Single Judge allowing the writ petition filed by the respondent herein, which was filed challenging the validity of the order dated 3rd november, 2000 passed by the Employees Provident Fund Appellate Tribunal allowing the appeal of the appellant herein and setting aside the order dated 7th October, 1999 passed by Regional Provident Fund Commissioner under Section 7-A of the Employees" Provident Funds and Miscellaneous Provisions Act, 1952.

(3.) THE issue that arises for our consideration in this appeal is whether "nath oil Company" which is a sole proprietorship firm of Mr. Surender Nath dealing in kerosene Oil and "nath Traders", which is stated to be partnership firm dealing in LPG have any unity of ownership as also unity of management, supervision and control and whether they could be clubbed for the purpose of applicability of the provisions of the Employees" Provident Funds and Miscellaneous Provisions act, 1952.