- (1.) The Petitioner purchased a factory and its premises, namely, Sree Muruga Cashew Factory, from Respondents 2 and 3 as per Ext.P1 sale deed dated 29.5.2009. It is averred by the Petitioner that at the time of purchase, she made enquiries with the office of the Employees Provident Fund Organization and she got information that there were no arrears or dues payable by the employer under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the scheme framed there under. The Petitioner received chalan receipts for the period from April 2008 to March 2009 (Exts.P2 to P13) evidencing payment of employer's contribution for the said period. After the purchase of the factory and property, the Petitioner was remitting the contributions to the Employees' Provident Fund.
(2.) While so, on 12.10.2009, the first Respondent, the Enforcement Officer, Employees Provident Fund Organization, Sub Regional Office, Kollam, sealed the go down of the Factory wherein raw cashew nuts worth Rupees One Lakh were stored, after attaching forty bags of cashew nuts as per Ext.P18 mahazar dated 12.10.2009.
(3.) The Petitioner has filed this Writ Petition for the following reliefs: (i) declare; that the seizure of goods belonging to the Petitioner as evidenced by Ext.P18 mahazar is illegal and unsustainable; (ii) issue a writ of mandamus or any other appropriate writ, order or direction, directing the first Respondent to release the goods seized vide Ext.P18; (iii) issue a writ of mandamus or any other appropriate writ, order or direction, directing the first Respondent to proceed against the properties belonging to the 2nd and 3rd Respondents before proceeding against the Petitioner for recovery of dues; and (iv) grant such other reliefs as this Hon'ble Court may deem fit and proper in the circumstances of this case.;