1. These three writ petitions call in question the legality and
validity of the order dated 10.12.2002 passed by the Assistant Provident
Fund Commissioner, whereby, in exercise of powers under Section 2-A of
the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
(hereinafter referred to as “the EPF Act”), the three petitioner-trusts were
held to constitute a single establishment and were consequently directed
to deposit the provident fund dues assessed under Section 7-A of the EPF
Act. Aggrieved thereby, the petitioners preferred statutory appeals before
the Employees’ Provident Fund Appellate Tribunal. However, the appeals
were dismissed vide order dated 21.08.2015. The order dated 21.08.2015
has, therefore, also been assailed in these writ petitions.
