JUGAL KOSHORE JHUNJHUNWALA Vs. ASSISTANT PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) All these writ petitions are interconnected involving identical questions of law and fact, therefore, all these writ petitions are taken up together and are being disposed of by this common judgment with the consent of learned counsel for the parties.

(2.) Undisputedly, petitioner is one of the share holders / Director of M/s Magnesite and Minerals Ltd., Deo Niwas, Vidyut Marg, Bhubneshwar; dues under the Employees' Provident Funds and Misc. Provisions Act, 1952 are outstanding against the Company namely M/s Magnesite and Minerals Ltd.; impugned notices were issued to the petitioner being Director of the Company for recovery of the outstanding amount from the petitioner; official liquidator was appointed by Allahabad High Court vide order dated 12.12.2001 in the Company; official liquidator had taken entire assets of the Company under his control.

(3.) Now, very important question of law has been raised by learned counsel for the petitioner i.e. As to whether recovery of outstanding dues has to be recovered, first from the assets of establishment or can be recovered from the Director / employer of the establishment simultaneously.