1. These petitions are between same parties and arise out of recovery of arrears on account of Provident Fund dues. In Writ Petition No.1717 of 2005, the petitioner has challenged order of attachment dated 14.03.2005 & 04.06.2004 and pray for a direction to Central Board of Provident Fund to consider its application dated 09.09.2002 for waiver of damages in accordance with the BIFR order dated 25.07.2002 under Rehabilitation Scheme. National Textile Corporation (NTC) is the petitioner in this petition. Unit of NTC at Nagpur by name ‘Model Mills’ is petitioner in Writ Petition No.5440 of 2005. The challenge therein is to notice dated 15.04.2004 issued under Section 7A by the Regional Provident Fund Commissioner, order dated 05.10.2004 based upon it by the said Authority, and further order dated 06.09.2005 passed by the Employees Provident Fund Appellate Tribunal, upholding that order.

2. Basic facts up to sanction of BIFR are not in dispute in the present matters. The NTC is a Government of India Enterprise and its Maharashtra North Subsidiary is engaged in manufacture of Textile and Textile goods in northern region. Government of India nationalized 109 ailing Textile mil