(1.) The facts and issues involved in these two cases are common and, hence, they have been taken up together for adjudication.
(2.) The petitioner, M/s Sasaram Bhabua Central Co-operative Bank Limited has filed both these applications for quashing the respective orders passed by the Assistant Provident Fund Commissioner under Sections 14-B and 7-Q of the Employees? Provident Funds and Miscellaneous Provisions Act, 1952 (for short "Act") whereby certain amounts have been levied towards damages and interest upon the petitioner under the provisions of the Act and further, for quashing of warrants of attachment of movable property.
(3.) A preliminary objection has been raised by the respondents regarding the maintainability of the writ application on account of availability of statutory remedy of appeal as provided under Sec. 7-I of the Act.