ORDER :

S.M. Subramaniam, J.

1. The show cause notice issued by the Assistant Provident Fund Commissioner and Recovery Officer in proceedings dated 25.04.2019 under the provisions of the Employees Provident Fund Act is under challenge in the present writ petition.

2. The writ petitioner is the Oriental Bank of Commerce. The first respondent Assistant PF Commissioner declared the writ petitioner Bank as a deemed defaulter with reference to the dues paid under the provisions of the Employees Provident Fund Act. Challenging the said show cause notice declaring the writ petitioner Bank as a deemed defaulter, the present writ petition is filed.

3. The learned counsel appearing on behalf of the writ petitioner bank vehemently contended that the Bank holds the first charge in respect of properties belonging to the defaulted company and therefore, they are not directly liable to pay the dues to the PF Commissioner. Contrarily, all these claims are to be raised by the PF Organization by way of claim petition before the competent authorities under the provisions of SARFAESI Act or under the relevant statute. He further states that credit facility to one M/s. Nivaa Casting Pvt. Ltd., to the tune