Punchhi, J. - (1.) This appeal by special leave is against a limine dismissal of a writ petition preferred by the appellant before the Delhi High Court.
(2.) The appellant before us is M/s. Rajasthan Prem Krishan Goods Transport Co. (in short hereafter to be referred as the goods transport company). The concerned party with it is the 3rd respondent - M/s. Rajasthan Prem Krishan Transport Co - (in short hereafter referred to as the Transport Company). The appellant is aggrieved against the action and orders of the authorities established under The Provident Funds Act, 1925 (for short the Act) in treating the appellant and the 3rd respondent as one and the same entity, holding the ostensible separate existence of these two as artificial and non-existent.
(3.) Significantly, both these companies are partnership concerns. According to the appellant, the Goods Transport Co, was constituted on 16-4-1976, composing of 10 partners. Beforehand, the third respondent, that is, the Transport Co. stood composed of 13 persons; 10 of whom compose the Goods Transport Company. Their place of business and address is common, being Behind Fire Brigade, S. P. Mukherjee Marg, Delhi. Their telephone numbers are also common. The management of the two was also common. From this, it was inferred by the Inspectorate functioning under the aforementioned Act that there was unity of ownership, management, supervision and control, employment, finance and general purpose to justify both the units being treated as a single establishment under the Act, as they constituted one integrated whole.;