- (1.) ALL these four appeals, under Section 18 of the Rajasthan High Court Ordinance 1949, arise out of the common order dated March. 29, 1990 passed by a learned Single Judge of this Court. The brief facts giving rise to these appeals are as under :-
(2.) M/s Modern Steels is a firm with Shri Krishna Kumar Lohia son of Shri Narendra Kumar Lohia as 'karta' of Krishna Kumar Saurav Kumar H. U. F. and his sister Smt. Rama Goyal wife of Shri Kailash Nath Goyal as partners. This firm has established a factory at Kota in which cold rolling of steel is done. The factory came within the purview of the Employees Provident Fund and Misc. Provisions Act, 1952 the Act) w. e. f. August 18, 1982 as it had fulfilled the conditions of applicability envisaged under Clause (a) of Sub-section (3) of Section 1 of the Act. It was allotted Code No. RJ/3346 and it started depositing the provident fund dues w. e. f. September 1982.
(3.) M/s Narayani Udhyog is a firm with Shri Narendra Kumar Lohia as 'karta' of Narendra Kumar Krishna Kumar H. U. F. Smt. Manju Devi Lohia wife of Shri Krishna Kumar Lohia, and Shri Krishna Kumar Bagaria son of Shri Ma-navir Prasad Bagaria as 'karta' of Krishna Kumar Bagaria and Sons (HUF), as its partners. This firm has established a factory at Kota at a distance of 3 ki lometers from the factory of Modern Steels. In the factory of Narayani Udhyog hot rolling of steel is done. This factory was provisionally covered under the Act, w. e. f. April 30, 1983 and, on receipt of a report from the Provident Fund Inspector, the Regional Provident Fund Commissioner, Jaipur (the Commissioner) issued a notice to M/s Modern Steels directing it to show cause why it should not be clubbed along with M/s Narayani Udhyog and be covered under the Act w. e. f. May 1, 1980. Vide reply dated September 8, 1983, M/s Modern Steels contended that it was different from M/s Narayani Udhyog and both of them could not be clubbed together. The Commissioner held enquiry under Section 7-A of the Act and vide the impugned order dated August 8, 1988 held that M/s Modern Steels and M/s Naryanai Udhyog constituted one establishment for the purpose of the Act and were liable to be covered thereunder w. e. f. June 1, 1980. The Commissioner assessed a sum of Rs. 85,499/- as the amount of provident fund and administrative: charges payable by M/s Modern Steels for the period from June, 1980 to August, 1982 and a sum of Rs. 1, 10,243/- payable in that account by M/s Narayani Udhyog for the period for June, 1980 to April 1983 and directed that if the amount was not deposited within 15 days of the receipt of the order by M/s Modern Steels the same be recovered as arrears of land revenue as provided in Section 8 of the Act. A copy of the said order was sent to M/s Modern Steels under letter dated August 11, 1988 (Annx. l) with a direction to report compliance within the time specified in the order. The above said order passed by the Commissioner was challenged by M/s Modern Steels as also by M/s Narayani Udhyog by filing writ petitions which were registered as Nos. 194/89 and 195/89 respectively. It was pleaded by the two firms that they could not be clubbed together as one establishment for the purpose of the Act. M/s Narayani Udhyog further contented that no notice had been issued to it before the impugned order was passed by the Commissioner.;