Mr. S.A. Dharmadhikari, J.

1. The present intra Court appeal by Employees Provident Fund Organization ( "EPFO" for brevity) filed under Section 2(i) of M.P. Uchcha Nyayalaya (Khand Nyaypeeth Ko Appeal) Adhiniyam, 2005 assails the final order of the writ Court dated 04.04.2016 passed in WP No. 1451/2016 whereby the petition assailing the attachment of bank account of the petitioner/respondent herein pursuant to order passed under Section 7-A of the Employees' Provident Fund & Miscellaneous Provision Act, 1952 ( "1952 Act for brevity) has been allowed with the following observations and findings :-

"As per the scheme of the Act of 1952, against the assessment order passed by the competent authority, the assessee has a right of appeal before the appellate tribunal. The period prescribed therefor is 60 days. The tribunal also has power to issue interim order. The measures for recovery including coercive measures can be taken recourse to if the assessee without filing the appeal avoids payment thereof and the authority is left with no option than to ensure recovery through such measures. In the instant case, admittedly the period of limitation for filing the appeal had not expir