1 FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR Letters Patent Appeal No. 238 of 2011 in Writ Petition No. 2534 of 2005 (d) M/s Kiran Agencies VERSUS The Asstt. Provident Fund Commissioner and others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. M. G. Sarda, Advocate for the Appellant. Mr. Anoop Parihar, Advocate for the Respondent nos.1 and 2. CORAM : SMT. VASANTI A. NAIK AND PRASANNA B. VARALE, JJ. DATE : JUNE 9, 2011. Heard Mr. M. G. Sarda, learned counsel for the appellant. Perused the judgment in appeal, dated 04/1/2010 as also the order dated 30/3/2005 passed by the Employees Provident Fund Appellate Tribunal, New Delhi (respondent no.3) and the order dated 12/10/2001 passed by the Assistant Provident Fund Commissioner, Nagpur (respondent no.1). The Assistant Provident Fund Commissioner, after holding an enquiry under Section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, held that the provisions of the Act were applicable to the establishment of the appellant. The learned Single Judge found that the orders passed by the Assistant Provident Fund Commissioner and the Tribunal were just and proper and could not be labelled as erroneous. The learned Single Judge, by the order dated 2 04/1/2010 held that there was ample material on record to show that there was a functional integrity between the two firms namely M/s Kiran Agency (pharmaceutical) and M/s Kiran Agency (CPD). The authorities as well as the learned Single Judge found that the ownership of the two firms was common, there was a common telephone number and the other material on record also supported the case of the authorities that there was functional integrity between the two units. The learned Single Judge, after considering the relevant material on record, observed that a heavy burden was cast upon the owners of the firms to show that both the firms/establishments were independent and separate, but they had failed to discharge the burden. The relevant material showing independent character of the business of the two firms, was not produced by the appellant before the authorities. The learned Single Judge, therefore, observed that there was no infirmity in the orders passed by the Provident Fund authorities. While observing so, the learned Single Judge considered the law laid down by the Hon’ble Supreme Court in various judgments in regard to the principles on the issue of functional integrity. The judgment in appeal, dated 04/1/2010, cannot be interfered with in the present appeal. The Letters Patent Appeal is, therefore, dismissed with no order as to costs. JUDGE JUDGE Diwale