HON’BLE SRI JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.31878 of 2011 Dated:02.12.2011 Between: M/s.Soham Software Services (P) Limited, Having its Office at 1-2-385/2, Gagan Mahal Road, Hyderabad, represented by its Whole-time Director Smt.N.Padma, W/o.N.Dharmadeva, aged about 51 years, Occ: Business … Petitioner And Employees’ Provident Fund Organization, Regional Office, Barkatpura, Hyderabad, Respesented by Enforcement Officer and others … Respondents O R D E R: The petitioner is aggrieved by attachment of his properties by the respondents allegedly for recovery of dues against the third respondent. The petitioner states that he has no concern whatsoever with the aﬀairs of the third respondent or the dues if any payable by the third respondent to respondents 1 and 2. The petitioner alleges that under the impugned attachment warrant dated 23.08.2011 movable properties of the petitioner were attached by the respondents and aggrieved thereby the present writ petition is filed. 2. On the face of it, the petitioner has an eﬀective alternative remedy under Rule 11 of the Schedule II of the Income Tax Act which is made applicable to the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 vide Section 8 G of the later Act. It is therefore open for the petitioner to object to the attachment by making an appropriate claim under Rule 11 aforesaid and if the petitioner makes such a claim, the Tax Recovery Oﬃcer shall adjudicate upon the claim petition in accordance with law where the petitioner will have liberty to raise all the contentions which are raised here. To enable the petitioner to ﬁle the claim petition, the attachment already eﬀected shall continue, but the respondents shall not take any further steps in pursuance of the attachment for a further period of two weeks. 3. Subject to the above, the writ petition is dismissed. There shall be no order as to costs. _____________________________ VILAS V. AFZULPURKAR, J Dated:02.12.2011 Note:- Issue C.C. within two days. (B/o) KH