Judgment :- (Writ appeal filed under Clause 15 of the Letters Patent against the order dated 12.10.1999 made in W.P.No.10776 of 1996.) P. Sathasivam, J. The above writ appeal is directed against the order dated 12.10.1999 made in W.P.No.10776 of 1996, in and by which, the learned single Judge, after considering the claim of both parties, has granted the relief in part. Not satisfied with the said order, the petitioner viz., M/s Sri Shanmugha Talkies, has filed the above writ appeal. 2. Heard the learned counsel appearing for appellant as well as the respondents. 3. The only contention raised by the learned counsel for the appellant is that at the relevant time, the petitioner was having only four employees, hence according to him, the liability to pay the provident fund does not arise. 4. We are unable to accept the said contention since admittedly though the appellant had received notice for enquiry, they did not appear and put forth their contentions, including the above said contention, by placing acceptable documentary evidence. In such circumstances, It is not possible for the appellant to raise such contention at this stage. 5. Coming to the merits of the case, the learned single Judge, taking note of the fact that the appellant had purchased the said Sri Shanmugha Talkies on 26.03.1990 from one Boomilingam Pillai, has rightly burdened the liability from the said date. It cannot be argued that the said conclusion is bad. In fact, since the learned single Judge directed the petitioner/appellant to pay the demand after the date of their purchase viz., 26.03.1990 and quashed the demand relating to the period prior to the said date, we are in agreement with the said conclusion and we do not find any merit in the writ appeal. Consequently, the same is dismissed. No costs. WAMP No.203 of 2002 is also dismissed.