ORDER :

K. Ravichandrabaabu, J.

1. Mr. J. Sathyanarayana Prasad, learned standing counsel takes notice for the first respondent/contesting party. Since the issue involved in this case lies in a narrow compass, which can be considered and decided without issuing notice to the second respondent, the writ petition is taken up for final disposal at the admission stage itself.

2. The petitioner-Municipality suffered an order dated 30.12.2019 passed under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, directing the petitioner-Municipality to pay a sum of Rs. 30,37,025; towards the provident fund dues for the period from 05/2016 to 03/2019. Challenging the said order, the petitioner preferred a statutory appeal before the Tribunal on 10.02.2020 along with waiver and stay applications. It is not in dispute that the said waiver as well as the stay applications are pending before the Appellate Tribunal. However in the meantime, the first respondent passed the impugned order on 29.1.2020 under Section 8F of the Employees-Provident Funds and Miscellaneous Provisions Act, 1952, which is nothing but the bank attachment proceedings for recovery of the said sum.