SOUMEN SEN, J.

1. Since both the writ petitions involved common question of law and fact, the said writ petitions stand disposed of by this common judgement.

2. The writ petitioners in this writ application have assailed the notice of demand dated May 22, 2012, the prohibitory order dated May 25, 2012, the prohibitory order and order of attachment dated May 31, 2012 and notice for issuance of warrant of arrest dated May 31, 2012 issued by the respondent authorities for realization of provident fund dues of Alipurduar Enterprises Limited.

3. Mr. Samit Talukdar, learned counsel appearing on behalf of the petitioners submits that under the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 a notice of demand against Alipurduar Enterprises Limited cannot be executed and/or enforced against the petitioners notwithstanding the fact that the petitioner no. 1 is the holding company of Alipurduar Enterprises Limited.

4. The moot question arises in this writ petition is whether the provident fund authorities could realize the dues of Alipurduar Enterprises Limited from the petitioners.

5. The Alipurduar Enterprises Limited is a wholly owned subsidiary of th