(1.) To borrow the language employed by Gopalan Nambiyar C. J. in the judgment in Padmasree Enterprises v. The Regional Provident Fund Commissioner, Writ Appeal No. 250 of 1978, "the problem posed is the old and familiar one. Do we get only the old wine in new bottles, or do we see new wine altogether." The learned Chief Justice in the aforesaid decision also said: "no bard and fast rules can be laid down as to when an establishment can be said to be a new establishment or when after transformations relating to management and ownership or regarding mode of operations etc., there had been a termination of the original establishment and a setting up of an altogether new one The problem assumes importance because under S.16(1)(b) of the Act infancy protection is available for the stated period from the date on which the establishment has been set up."
(2.) The Regional Provident Fund Commissioner in his Ext. P4 proceedings found as follows: -
(3.) On these facts the Regional Provident Fund Commissioner took the view that there is only a mere change of management and no new establishment has been set up or started. Consequently the said Commissioner passed orders in exercise of the powers conferred on him under S.7A of the Employees' Provident Fund and Miscellaneous Provisions Act 1952. This order is impugned herein. The said order is marked herein as Ext. P4, which is dated 14-9-1977.