MANIPAL SOWBHAGYA NIDHI LIMITED Vs. REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANIZATION, REGIONAL OFFICE, MADURAI

JUDGEMENT

(1.) This order shall dispose of W.P.(MD)Nos. 6725 and 6726 of 2007, as common questions of law, and facts are involved in these matters.

(2.) For the sake of brevity, the facts are being taken from W.P.(MD) No. 6725 of 2007.

(3.) The Petitioner/Manipal Sowbhagya Nidhi Limited, is a Company registered under the Companies Act, and Petitioner in both the writ petitions prays for issuance of Writ, in the nature of Certiorari, for quashing the order, passed by the Recovery Officer, in attaching the immovable properties of the third Respondent in both the writ petitions, for recovery of the amount under Section 14-B of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act"), from M/s. Swamiji Mills Ltd., Anaikottam, Sivakasi.