The court affirmed that recovery actions under the Assam Tea Plantation provident fund law, including receiver appointment, were lawful, and the petitions challenging them were dismissed as meritless.

JUDGMENT :

MANISH CHOUDHURY, J.

1. As both the writ petitions are preferred by the same petitioner and have raised issues, inter-connected with each other, both the writ petitions are taken up together for consideration as sought for by the learned counsel for the parties.

2. In the writ petition, W.P.[C] no. 7827/2016, the petitioners have challenged two actions directed for implementation in a meeting, held on 03.10.2016, in the office of the Deputy Commissioner, Cachar, Silchar in connection with the affairs of the petitioner no. 1, M/s Bhuvan Valley Tea Co. [P] Ltd./Bhuvan Valley Tea Estate. As per the Minutes of the Meeting, the Deputy Commissioner [presently, District Commissioner], Cachar, Silchar directed the Additional Deputy Commissioner [Revenue], Cachar, Silchar to take steps against the Management of the Tea Estate as per rules for failure and non- performance on the part of the Tea Estate management and for its non- adherence to the conditions against which the parcels of land were leased out to the Tea Estate by the Government. The Assistant Labour Commissioner was directed to assist the Additional Deputy Commissioner in [a] formation of a Management Committee for taking over the affairs of the Tea Estate till further orders and; [b] starting pruning of the tea bushes by November, 2016.

3. The second writ petition, W.P.[C] no. 3735/2017 is preferred to assail : [i] a Certificate dated 09.11.2016 issued by the Authorised Officer, Board of Trustees, Assam Tea Employees Provident Fund Organization [ATEPFO], [ii] a Notice of Demand dated 18.11.2016 issued to the Manager, M/s Bhuvan Valley Tea Estate by the Recover officer, ATEPFO, Silchar Zone, Cachar; and [iii] an Order of Attachment of Immovable Property dated 08.03.2017 passed by the Recovery Officer, ATEPFO, Silchar Zone, Cachar.

4. The petitioner no. 1, M/s Bhuvan Valley Tea Co. [P] Ltd. is a private limited company incorporated under the provisions of the Companies Act, 1956 and the company was re-named as such pursuant to a fresh Certificate of Incorporation dated 11.02.2013 issued by the Registrar of Companies, West Bengal. The petitioner no. 2 is the authorized representative – Power of Attorney of the petitioner no. 1 company. The petitioners, for easy reference, are mentioned hereinafter as the petitioner.

5. The case projected by the petitioner, in brief, is that by virtue of a Deed of Transfer dated 31.03.2016, the assets and liabilities of M/s Bhuvan Valley Tea Co., which was a partnership firm, was transferred to the petitioner no. 1 company. As a result, the Tea Estate in the name and style of Bhuvan Valley Tea Estate with the assets and liabilities of M/s Bhuvan Valley Tea Company along with the parcels of land was transferred to the petitioner no. 1 company.

6. It may be stated that the Tea Estate faced a number of difficulties and disturbances during the previous years. There were issues in the Tea Estate regarding disbursement of wages, bonus, food grains and other basic amenities. There were agitations by the labourers and the labourers stopped working for some periods during the year 2016 which affected the running of the affairs of the Tea Estate as well as the petitioner. The Management also faced financial difficulties and after a discussion with the District Administration, Cachar, the petitioner executed a bond on 31.12.2015 giving an undertaking before the District Administration to pay the Government dues and the labour dues in sixty installments within a period of five years after registration of M/s Bhuvan Valley Tea Co. [P] Ltd. on transfer from M/s Bhuvan Valley Tea Co. A series of Meetings were he