Employees Provident Funds and Miscellaneous Provisions Act (19 of 1952) , S.7A— Proceedings under - Appellant-Firm was covered Establishing under Act - Department seeking compliance from Firm in respect of two other establishments treating them as part and parcel of appellant-Firm - Failure to show any interdependency in management, control, finance between said establishments - Cannot be said that there is functional integrality between these three establishments - Case of subterfuge to avoid liability of contribution not made out against appellant-Firm. (Para 20 22 23)