:1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1631 OF 2007 Universal Starch Chem Allied Ltd. ..Petitioners Vs. The Union of India and Anr. ..Respondents WITH WRIT PETITION NO. 1632 OF 2007 Unique Sugars Ltd. ..Petitioners Vs. The Union of India and anr. ..Respondents Mr. Samsher Garud i/by M/s. Khaitan and Jayakar for petitioners. Mr. Suresh Kumar for respondent no.2 in both the petitions. CORAM: B.H. MARLAPALLE, J. CORAM: B.H. MARLAPALLE, J. CORAM: B.H. MARLAPALLE, J. Date : March 17, 2008. Date : March 17, 2008. Date : March 17, 2008. P.C.: P.C.: P.C.: 1. Heard Mr. Garud the learned counsel for the petitioners. 2. Rule. Mr. Suresh Kumar waives service for respondent no.2. By consent petitions are taken up :2: for final hearing forthwith. 3. Certain directions were given to the respondent no.2 vide my order dated 7/2/2008. However, in the meanwhile, the Supreme Court has decided a case of Manipal Academy of Higher Education vs. Provident Fund Commissioner [Appeal (Civil) No. [Appeal (Civil) No. [Appeal (Civil) No. 1832 of 2004 1832 of 2004 1832 of 2004 on 12/3/2008 and held that on the amount of leave encashment, no provident fund contribution is required to be made and, therefore, by following the said judgment, the issue which is a subject matter of challenge in both these petitions finally stands concluded and the petitions will have to be allowed, which position Mr.Suresh Kumar does not dispute. 4. Hence, the impugned corrigendum issued by the respondent no.2 on 2/11/2004 in Writ Petition No. 1631 of 2007 to the extent of Rs.11,00,668/- and the order dated 2/11/2004 in Writ Petition No. 1632 of 2007 to the extent of Rs.12,52,944/- passed by the respondent no.2 hereby stand quashed and set aside. However, as directed by the Apex Court in Manipal Academy of Higher Education’s case, the amount in each :3: of the orders, as noted hereinabove, will not be refundable to the petitioners-company and the respondent no.2 is directed to adjust the said amount against the future liabilities. 5. Rule is made absolute in terms of the above directions. No costs. (B.H. Marlapalle,J.) (B.H. Marlapalle,J.) (B.H. Marlapalle,J.)