A. Abhishek Reddy, J. – As the issue involved in the present writ petitions are one and the same, all the cases are disposed of by a common judgment.

2. For the purpose of convenience, the facts in the CWJC No. 848 of 2024 are reiterated.

3. Heard the learned counsel for the parties.

4. The writ petition No. 848 of 2024 has been filed for the following relief(s): –

“a. For issuance of an appropriate Writ/ Writs, direction/directions in the nature of Certiorarified Mandamus calling upon the Respondents to produce the entire records pertaining to the quantification done for levying interest and damages under Section 14B and 7Q of the Employees Provident Funds & Miscellaneous Provisions Act, 1952, and upon being satisfied be pleased to set aside the demand raised for failure to pay the contributions for the period 01/09/2019 to 31/03/2021 within the stipulated time vide letter No.- BR/RO/MUZ/ENF/14B/BRMUZ1993823000/ORDER/ 1201 and letter No.- BR/RO/MUZ/ENF/70/BRMUZ1993823000/ ORDER/1201 dated 21.11.2022 respectively issued under the Signature of the Regional Provident Fund Commissioner-II, Employees Provident Fund Organization, Ministry of Labour, Government of India, Regional Office, Surya Complex, Lakshmi Chawk, Muzaffarpur to the tune of Rs 42,53,984 as against damages and Rs. 23,49,970 towards interest under aforementioned provisions respectively, on the ground of violation of Principles of Natural Justice and further that the decision of the State Government to cover Home guards under the provisions of the EPF with effect from Sept. 2019 came in February 2020 and official outbreak of Covid-19 from the month of March 2020 resulting in prolonged lockdown having delayed the process of opening the Universal Account Number(UAN) of each Home guards for paying the Contributions and as also the Administrative Workforce in all the connected establishments were reduced to half strength during the intervening period and its surge, would borne out from office Memorandum of EPFO as contained in letter dated 15.05.2020.

b. For issuance of appropriate direction upon the respondents concerned to fix the liability upon erring officials for violating the directives issued by the Employees Provident Fund Organization, Ministry of Labour, Government of India, Head office, Bhavishyanidhi Bhawan, 14, Bikkaji Cama Place, New Delhi vide letter No.-C-I/Misc./2020-21/Vol.I./

c. For further setting aside the order issued vide Letter No.-876 dated 25.10.2023 under Section 8F of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 whereby the total quantified amount as against damages and interest calculated under 14B & 7Q of the Employees Provident Funds & Miscellaneous Provisions Act, 1952, out of which, part amount as been recovered including putting the bank account on hold and remitted to the organization from the respective Bank account of the establishment and in consequence thereto, be further pleased to direct refund of the same and remove the hold besides restraining the respondent EPFO from recovering the quantified amount from the respective Bank of the establishment during pendency of the case, so that, future contributions could be deposited without further delay salary be paid.

d. For any other relief/reliefs for which the Hon'ble court may grant in the interest of the justice that may be deemed appropriate and necessary in this case including restraining the respondents from taking final decision in the matter during the pendency of the instant writ application.”

5. The present writ petition has been filed by the Office Of The District Commandant, Bihar Home Guards against the order of the respondent organization passed under Section 7Q and 14B of the Employees Provident Funds & Miscellaneous Provisions Act, 1952 (EPF & MP Act, 1952).

6. Learned counsel for the petitioner has stated that pursuant to the policy decision taken by the State Government to include the home guard under the EPF Scheme, the State of Bihar has issued necess