- (1.) This intra court appeal under the Rules of the Court is directed against the judgment and order dated 31.07.2015 passed by learned Single Judge dismissing the Writ Petition No. 39655 of 2015.
(2.) First appellant is a company incorporated under the provisions of the Companies Act, 1956 having registered office at 281 Muthiganj, Allahabad and the second appellant is the Director of the company. Both the appellants filed writ petition seeking a writ of certiorari to quash the notice dated 22.05.2015 issued by Assistant Regional Provident Fund Commissioner/Recovery Officer, respondent no. 3 herein under Section 8-B (i) of the EPF & MP Act, 1952 (hereinafter referred to as Act, 1952) and Income Tax Act, 1961 issued to appellant no. 2 to show cause why he may not be detain in civil prison for failure to satisfy the demand raised by Recovery Certificate RRC No. 5065 dated 20.04.2001, 40731 dated 08.04.2004, 45857 dated 27.04.2000 for a sum of Rs.71,81,297/- and has also failed to pay the interest under Section 7Q of the Act, 1952.
(3.) An objection was raised by the respondents in the writ petition that the present petition is the second petition for the same cause of action. Learned Single Judge after hearing the matter on 20th July, 2015 passed the following order. "By means of present writ petition, the petitioners have prayed for rejecting the impugned recovery notice dated 22.5.2015 under Section 8-B (i) of the EPF & MP Act, 1952 and the Income Tax Act, 1961 issued by the respondent no.3 to the petitioner no.2 and further prayed for direction to the respondents to decide the petitioner's representation dated 11.1.2014and 4.7.2014 after affording due opportunity of hearing to the petitioners.;