The court emphasized the importance of the appeal procedure and directed the appellants to avail appropriate remedy by submitting a representation or appeal before the Board of Trustees to raise their grievance regarding the liability to pay interest.

1. These 2 (two) intra Court appeals arise out of the common judgement and order dated 04/05/2018 passed by the learned Single Judge disposing of 2(two) writ petitions, viz. WP(C) No. 5896/2017 and WP(C) No. 5902/2017 preferred by the present appellants as writ petitioners. Writ Appeal No. 23/2019 arises out of the judgement and order passed by the learned Single Judge in WP(C) No. 5896/2017 whereas Writ Appeal No. 25/2019 arises out of the order dated 04/05/2018 passed by the learned Single Judge in WP(C) No. 5902/2017. Since common questions of law and facts are involved in both the writ appeals, hence, we propose to dispose of the same by this common judgement and order.

2. The essential facts, necessary for disposal of the writ appeals, are briefly narrated herein below:-

(i) The appellant no.1 is a Private Limited Company having its registered office at No. 32 Jawaharlal Nehru Road, Kolkata in the State of West Bengal and appellant No. 2, viz. Seleng Tea Estate, is a Tea Garden situated at Jorhat, in the State of Assam. The appellant no 2 Tea Estate, which is engaged in manufacturing black tea, is presently being run and managed by the appellant no.1. As per the provisions of “The Assam Tea Plantations Provident Fund (i) (and Pension Fund (8) (and Deposit Linked Insurance Fund) Scheme Act, 1955 (herein after referred to as the Act of 1955) the management was required to deposit Provident Fund contribution of the employer with the “Assam Tea Employees Provident Fund Organization (ATEPFO)” {formerly known as “Assam Tea Plantation Provident Fund and Pension Fund Scheme”}. However, according to the appellants, during the period from 1998 to 2008, the management of the Tea Garden was faced with acute financial crisis as a result of which, it could not deposit the Employers and employees’ contribution of provident fund with the statutory authority.

(ii) On 31/08/2007, the Chairman of the Board of Trustees had issued a notice/ demand to the management of the Tea Company for recovery of Provident Fund Contribution of an amount of Rs 2,42,76,521.17p pertaining to the period from 23/12/1998 to 24/03/2007. Thereafter, on 30/04/2009, another demand was raised by the Chairman, Board of Trustees for an amount of Rs. 73,75,032.29p being the unpaid Provident Fund contribution of employers’ and employees’ pertaining to the period from 08/04/2007 to 01/11/2008. The certificate issued by the Chairman of the Board of Trustee of ATEPFO was thereafter sent to the Deputy Commissioner, Jorhat for recovering the amount. Accordingly, Bakijai cases No. PF/BC/1/2007-08 and PF/BC/2/2007-08 were registered for recovery of the sums of Rs. 2,38,23,023/- and Rs. 73,76,032/-.

(iii) Although, notices were issued to the appellants in respect of both the aforementioned Bakijai proceedings, yet, no significant progress was made in the above proceedings in view of the interim order(s) dated 22/09/2017 operating in WP(C) 5896/2017 and WP(C) No. 5902/2017 preferred by the Management of the Tea Estate. As such, the respondent nos. 2 & 3 as applicants, had moved 2 (two) Interlocutory Applications, registered as IA(C) No. 560/2018 in WP(C) 5896/2017 and IA(C) No. 515/2018 in WP(C) No. 5902/2017, praying for vacating the stay orders. Both the IAs were disposed of by the order dated 06.01.2015 with a direction to bring the Bakijai proceedings to its logical end within 6 (six) months from the date of the order.

(iv) According to the appellants, after the order dated 06/01/2015 was passed by this Court, the appellant no. 2 had issued cheques clearing the outstanding dues in both the Bakijai Cases and obtained Bakijai Clearance Certificate on 26/08/2015. After the said process was completed, the Secretary of the Board has issued the impugned notice dated 08/09/2015 raising a further demand of Rs. 2,94,21,497.77P as 15% statutory interest of the defaulted amount of Provident Fund for the period from 13/12/1998 to 24/03/2007. A further amount of Rs. 70,85,582.89 as interest a