JUDGMENT :

G.S. Singhvi and V. Gopala Gowda, JJ.

1. These petitions are directed against order dated 7.4.2010 by which the Division Bench of the Bombay High Court dismissed the writ petitions filed by the petitioner for quashing the action taken by Assistant Provident Fund Commissioner and Recovery Officer under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short, 'the 1952 Act') for recovery of the provident fund dues. Shri M.Y. Deshmukh, learned Counsel for the petitioner argued that the Division Bench of the High Court committed an error by relying upon the judgment in Maharashtra State Co-operative Bank Limited v. Assistant Provident Fund Commissioner and Others 2009 (123) FLR 653 (SC) because the subject-matter of that case was an interlocutory order passed by the High Court permitting joint auction of the sugar bags which had been attached by the Provident Fund authorities. Learned Counsel emphasised that this Court should not have decided the issue relating to priority of the dues of the workers under Section 11(2) of the 1952 Act because the main petition was pending before the High Court. He then argued that the judgment in Maharashtra State Coop