JUDGMENT

1. Regard being had to the commonality of the controversy in both the aforesaid writ petitions, it was thought apposite to hear them analogously and, accordingly, they were heard together with the consent of the parties and are being disposed off by the present singular order.

2. The aforesaid two writ petitions have been filed for holding that the sudden attachment of bank accounts of the petitioner company existing with the respondent banks i.e. Bank of Baroda/SBI/HDFC Limited/Syndicate Bank/Canara Bank/Punjab National Bank by the respondent Employees Provident Fund Organization authorities without any prior notice much less without any order of assessment and consequent demand notice as also without any admitted dues being pending is illegal, arbitrary and high handed action unknown to the acceptable principle of law and practice. Consequently, it has been prayed that the respondent no. 4 i.e. the Assistant Provident Fund Commissioner (Co-ordination), Employees Provident Fund Organization, Bihar, Patna be directed to revoke the attachment order/instruction issued to the respondent bank regarding attachment of the bank accounts of the petitioner company, quash the show cau