ORDER Rajesh Shankar, J. - At the request of the learned counsel for the petitioner, the defects pointed out by the office are ignored. 2. The present writ petition has been filed for setting aside the orders of attachment dated 28.06.2018 (Annexures 4,4/A and 4/B to the writ petition) passed by the respondent no.3 without following due process of law which have been communicated to three different banks where the petitioner-company has its accounts, thereby completely crippling the functioning of its industrial establishments. Further prayer has been made for restraining the respondents particularly respondent no.3 from taking any coercive measure for recovery of the amount assessed under Section 7-A of the Employees'' Provident Funds and Miscellaneous Provisions Act, 1952 (in short "the Act, 1952"), which has been put to challenge by the petitioner by filing appeal before the learned Central Government Industrial Tribunal No.-1, Dhanbad-cum-Appellate Authority (in short "CGIT, Dhanbad") under the Act, 1952. 3. Mr. Satish Bakshi, learned counsel for the petitioner, submits that the respondent no. 3 passed the order dated 31.05.2018 under Section 7-A of the Act, 1952 determining an amount of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty) to be paid by the petitioner. Aggrieved by the said order dated 31.05.2018 passed by the respondent no.3, the petitioner has already preferred an appeal before the CGIT, Dhanbad on 19.06.2018. However, the said appeal is not being taken up by the learned Tribunal as the post of Presiding Officer is presently lying vacant. In the meantime, the respondent no. 3 has issued the attachment orders of the petitioner''s bank accounts in three different banks i.e. account no. 30195111624 in State Bank of India, Kathitand Branch, Ratu, Ranchi, account no. 494520100000035 in Bank of India, Ratu Branch, Ranchi and account no. 063102000014243 in IDBI Bank, Main Road, Ranchi (Annexures- 4, 4/A and 4/B respectively to the writ petition) for realization of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty), which is due to be paid by the petitioner as per the assessment order passed under Section 7-A of the Act, 1952. It is further submitted that the respondent no. 3 has proceeded hurriedly to attach the bank accounts of the petitioner despite the fact that the appeal against the order dated 31.05.2018 has been filed well within time. It is further submitted that the respondent no. 3 has proceeded hurriedly to attach the bank accounts of the petitioner despite the fact that the appeal against the order dated 31.05.2018 has been filed well within time. It is highly arbitrary on the part of the respondent no.3 to attach all the three bank accounts of the petitioner for realization of amount of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty) as at best, only the amount due to be paid by the petitioner could have been said to be within the perview of attachment and not beyond that. 4. Mr. A.K.Sahani, learned counsel for the respondents, submits that the respondent no.3 has taken steps for attachment of the aforesaid bank accounts of the petitioner for realization of the dues to be paid by the petitioner in view of the order of assessment dated 31.05.2018 passed under Section 7-A of the Act, 1952. 5. Having heard the learned counsel for the parties and looking into the contents of the writ petition, it appears that the respondent no. 3 has passed an order dated 31.05.2018 under Section 7-A of the Act, 1952 determining a liability of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty) against the petitioner-company. Aggrieved by the said order, the petitioner preferred an appeal being no. ATA 5/18 before the CGIT, Dhanbad. However on 28.06.2018, the respondent no. 3 has issued three different attachment orders against the petitioner which have been communicated to three different banks for realization of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty). The petitioner has invoked the writ jurisdiction of this Court primarily for the reason that the Appellate Authority under the Act, 1952 i.e. CGIT, Dhanbad is presently not functional. 6. It has been stated in the writ petition that due to attachment of all the three bank accounts of the petitioner-company, its financial activity has been completely stalled. It is stated at Bar by Mr. Satish Bakshi, learned counsel for the petitioner, that the account maintained by the petitioner-company in IDBI Bank, Main Road, Ranchi has sufficient balance i.e. more than the demanded amount. 7. Considering the facts and circumstance of the present case, the attachment orders of account no. 30195111624 in State Bank of India, Kathitand Branch, Ratu, Ranchi, account no. 494520100000035 in Bank of India, Ratu Branch, Ranchi and account no. 7. Considering the facts and circumstance of the present case, the attachment orders of account no. 30195111624 in State Bank of India, Kathitand Branch, Ratu, Ranchi, account no. 494520100000035 in Bank of India, Ratu Branch, Ranchi and account no. 063102000014243 in IDBI Bank, Main Road, Ranchi, are hereby quashed and set aside. 8. The respondent no.3 is however at liberty to issue a fresh letter to IDBI Bank, Main Road, Ranchi for attachment of the bank account of the petitioner only to the extent of Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty). It is made clear that the attachment of the bank account of the petitioner i.e. account no. 063102000014243 in IDBI Bank, Main Road, Ranchi to the extent of demanded amount i.e. Rs. 5,22,580/- (Rupees Five lakhs twenty-two thousand five hundred eighty) shall be subject to the determination to be made by the CGIT, Dhanbad on the waiver application preferred by the petitioner along with the memo of appeal. 9. The writ petition is disposed of with aforesaid observation and direction.