PROSPECT TEA ESTATE Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) Since the issue involved in these Writ Petitions are one and the same, they are heard together and disposed of by way of a Common Order.

(2.) The case of the Petitioner is that on 21/11/2007, eleven separate assessment orders under Sec. 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 were passed by the First Respondent for assessing dues from 2001 - 2007, pursuant to which, recovery Certificates were issued and proclamation of sale was also issued in respect of the properties of the Petitioner and the properties were sold by the Respondents in favour of the Third party by auction. In the meanwhile the Petitioner paid the dues demanded in the eleven orders and filed ATA Nos.251(13)2012 to 262(13)2012 before the Employees' Provident Fund Appellate Tribunal and the Tribunal set aside the eleven orders by way of a Common Order on 24/10/2013, however, the First Respondent without recourse to the order of the Tribunal, issued fresh summons in respect of the same period and passed eleven fresh orders and also issued recovery Certificates in respect of the same. Challenging the same, the Petitioner has filed these Writ Petitions.

(3.) The learned Counsel appearing for the Petitioner submitted that the Tribunal set aside the Orders impugned in ATA Nos.251(13)2012 to 262(13)2012 and the matter was not remanded back, however, the first Respondent once again took up the issue as if the Tribunal issued direction to pass re-assessment Order and passed the impugned Orders which is not sustainable one.