GAHC010054192022 2026:GAU-AS:1026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1960/2022 BALIMARA TEA CO PVT LTD (UNIT BALIMARA TEA ESTATE)

HAVING ITS REGISTERED OFFICE AT BALIMARA TEA GARDEN, P.O.

NAHARKATIA, DIBRUGARH, ASSAM-700001, REP. BY ITS AUTHORIZED REPRESENTATIVE MR. SURESH KUMAR SHARMA, AGE 69 YEARS, S/O LATE JAGDISH PRASAD SHARMA VERSUS THE STATE OF ASSAM AND 8 ORS THROUGH THE COMMISSIONER AND SECRETARY, GOVT. OF ASSAM, FINANCE DEPARTMENT, DISPUR, GUWAHATI-781006.

2:ASSAM TEA EMPLOYEES PROVIDENT FUND ORGANIZATION HAVING ITS OFFICE AT NIDHI BHAWAN BASISTHA LALMATI NH-37 GUWAHATI-781029.

3:THE ADDITIONAL PF COMMISSIONER DLI SECTION HAVING OFFICE AT NIDHI BHAWAN BASISTHA LALMATI NH-37 GUWAHATI-781029.

4:THE ASSISTANT PF COMMISSIONER DIBRUGARH ZONAL OFFICE HAVING OFFICE AT MILAN NAGAR (WEST)

CR BUILDING DIST. DIBRUGARH- 786003 5:THE RECOVERY OFFICER ATEPF ORGANIZATION DIBRUGARH ZONAL OFFICE HAVING OFFICE AT MILAN NAGAR (WEST)

CR BUILDING DISTRICT- DIBRUGARH- 786003 6:M/S UMATARA TEA COMPANY A PARTNERSHIP FIRM DULY REGISTERED UNDER THE INDIAN PARTNERSHIP ACT

1932 HAVING ITS HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS AT BORDOLOI AVENUE JALAN NAGAR DIBRUGARH TOWN P.S AND DIST- DIBRUGARH ASSAM PIN- 786005 REP. BY ITS PARTNERS.

7:SMT. SARITA DEVI SAHEWALA W/O DR. NIRMAL KR. SAHEWALLA PARTNER OF M/S UMATARA TEA COMPANY R/O JYOTI NAGAR P.O P.S AND DIST- DIBRUGARH ASSAM PIN- 786005.

8:SIDDHARTH SAHEWALA S/O DR NIRMAL KR. SAHEWALA PARTNER OF M/S UMATARA TEA COMPANY R/O JYOTI NAGAR P.O P.S AND DIST- DIBRUGARH ASSAM PIN- 786005.

9:SMT. SACHI GOEL W/O DR SIDDHARTH SAHEWALLA PARTNER OF M/S UMATARA TEA COMPANY R/O JYOTI NAGAR P.O P.S AND DIST- DIBRUGARH ASSAM PIN-786005 Advocate for the Petitioner : MR. D DAS SR. ADV, MS S SHARMA,MR K TALUKDAR Advocate for the Respondent : SC, FINANCE, MS G DUGAR(R-6,7,8,9),MS T J SAHEWALLA(R-

6,7,8,9),MS. S. TODI(R-6,7,8,9),MR M SAHEWALLA(R-6,7,8,9),MR G N SAHEWALLA(R-

6,7,8,9),MS J DAS (R-6-9),MS. J BORO (R-6-9),MR S DEKA (R-6-9),SC, ATPPF :::BEFORE:::

HON’BLE MR. JUSTICE KARDAK ETE Date on which judgment is reserved : 22.01.2026 Date of pronouncement of judgment : 29.01.2026 Whether the pronouncement is of the operative of the judgment? : No Whether the full judgment has been pronounced? : Yes JUDGMENT & ORDER (CAV)

Heard Mr. D. Das, learned Senior Counsel assisted by Mr. K. Talukdar, learned counsel for the petitioner. Also heard Mr. N. C. Das, learned Senior Counsel assisted by Mr. A. Das, learned counsel for the respondent Nos. 2, 3, 4 & 5; Mr. M. Chetia, learned State Counsel for respondent No. 1 and Mr. H. K.

Sarma, learned counsel for the respondent Nos. 6 to 9.

2. By filing this writ petition, the petitioner has challenged the public notice/paper publication by the Recovery Officer, Assam Tea Employees Provident Fund Organization (‘ATEPF’, in short), whereby a final notice is given to the creditors of Balimara Tea Estate and general public calling upon them to submit their financial claims and proof, pursuant to the public auction sale of Balimara Tea Estate vide Auction Notice dated 07.09.2021 and order of confirmation of sale dated 08.11.2021. The petitioner has prayed for refund of the surplus amount arising out of the auction sale and to restrain the Recovery Officer from making payments to the financial and other creditors who have lodged their purported claims pursuant to the impugned public notice.

3. The petitioner is a company incorporated under the Companies Act, 1956 and the owner of the Balimara Tea Estate, having its registered office at Balimara Tea Garden P.O. Naharkatia, Dibrugarh, Assam. The Balimara Tea Estate was purchased in the year 2017 and has a total area of 247 hectares, out of which 139 hectares are under plantation, while the remaining area is utilized for other infrastructural facilities and for the production of the green tea.

4. Briefly put, the case of the petitioner is that due to the failure on the part of the petition