JUDGMENT :

1. The Regional Provident Fund Commissioner-I along with one another have filed this present appeal being aggrieved by the order dated 29.01.2018 passed in W.P.No.1082/2018.

2. The facts of the case reveal that an order was passed under Section 7A of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act of 1952' for short) against the sole respondent fastening the liability of Rs.16,31,58,755/-.

3. The order was passed on 15.12.2017 and thereafter, interim order was issued by the appellant No.1 herein on 02.01.2018 directing the attachment of the bank account against respondent No.1. The respondent No.1 before this Court did prefer an appeal before the appellate authority within 60 days as provided under the Act of 1952 and by filing a writ petition raised contention before the learned Single Judge that no such attachment could have been ordered specially when he has filed an appeal and has also preferred an application under Section 7-O of the Act of 1952 in respect of pre-deposit.

4. Sections 7-I and 7-O of the Act of 1952 reads as under:-

"7-I. Appeals to Tribunal.(1) Any person aggrieved by a notification issued by the