IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction APPELLATE SIDE Present:

The Hon’ble Justice Shampa Dutt (Paul)

WPA 5354 of 2015 Steel Authority of India Limited Vs Regional Provident Fund Commissioner & Ors.

For the Petitioner : Mr. Soumya Majumder, Sr. Adv.

Mr. B.B. Bhula.

For the P.F. Authorities : Mr. Anil Kr. Gupta.

Hearing concluded on : 26.08.2025 Judgment on : 12.09.2025 Shampa Dutt (Paul), J.:

1. The writ application has been preferred challenging the attachment order dated 9^th/17^th February, 2015 issued to the respondent bank, by the Regional Provident Fund Commissioner, Durgapur in respect of order dated 21^st February, 2015 under Sections 14B and 7Q of the EPF Act for the period from 08/1995 to 07/2008, amounting in total Rs.58,16,767/- and an order no. WB /DGP /009528 /000 /Enf501 /Damages /5915 /18802 dated 21st January, 2015 passed by the Regional Provident Fund Commissioner, Sub-Regional Office Durgapur thereby levying damages and charging interest for the period from

07/2011 to 08/2011 totally Rs. 79,337/-.

2. The petitioner’s case in the writ application is that two separate proceedings were simultaneously initiated by the respondent no. 2 and simultaneously