Page No.# 1/4 GAHC010110472026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3147/2026 ANIL GOENKA S/O LATE SHYAM SUNDAR GOENKA, MANAGING DIRECTOR OF THE BARAK TEA COMPANY LIMITED, A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT 18/3, SAHAPUR COLONY, PLOT NO.168, NEW ALIPORE, KOLKATA- 700053. PROPRIETOR/OWNER OF DILKHOOSH TEA ESTATE, ALYNEE AND NARAINDHAR TEA ESTATE. VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY SECRETARY CUM PROVIDENT FUND COMMISSIONER, ASSAM TEA EMPLOYEES PROVIDENT FUND ORGANISATION, BASISTHA, LALMATI ROAD, GUWAHATI - 781029. 2:ASSAM TEA EMPLOYEES PROVIDENT ORGANISATION (ATEPFO) REPRESENTED BY ITS SECRETARY-CUM-PF COMMISSIONER BASISTHA LALMATI ROAD GUWAHATI- 781029. 3:THE RECEIVER ASSAM TEA EMPLOYEES PROVIDENT FUND ORGANISATION SILCHAR ZONAL OFFICE CACHAR, ASSAM. 4:MS NRD TEA UNIT REPRESENTED BY ITS DIRECTOR NAMELY MR. SAUNAK DUTTA S/O SRI SAMIR DATTA R/O DATTAS BHAVAN AMBICAPATTY SILCHAR-788004, ASSAM Page No.# 2/4 Advocate for the Petitioner : MR. JYOTIRMOY ROY, MR. S SARMA,MR D DAS,MR B P SARMAH,B SAHA Advocate for the Respondent : SC, PF, BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 24.06.2026 Heard Shri J. Roy, learned Senior Counsel for the petitioner. Also heard Shri J. Bora, learned counsel appearing for the ATPF. The instant application under Article 226 of the Constitution of India has been filed with the following prayer: “In the premises aforesaid, it is therefore respectfully prayed that Your Lordships may be pleased to admit this petition, call for the records and issue a rule calling upon the respondents to show cause as to why:- a) A Writ in the nature of Certiorari should not be issued thereby, setting aside and quashing the impugned letter dated 30.10.2025 issued by Secretary cum P.F. Commissioner, Board of Trustees, Assam Tea Employees Provident Fund Organisation whereby, Petitioner is directed to deposit Rs. 1,04,13,325/- being the expenditure incurred during recovery process as on 31.03.2025; b) A Writ in the nature of Certiorari should not be issued thereby, setting aside and quashing the impugned internal Audit Report dated 25.08.2025 in respect of Dilkhoosh Tea Estate (T.E.C-033), Alynee & Naraindhar Tea Estate (T.E. C- 116) for the period 10.09.2020 to 31.03.2025 forwarded vide email dated 30.08.2025 to the Petitioner; c) A Writ in the nature of Mandamus should not be issued thereby, directing the Respondent authorities more particularly, Secretary-cum- P.F. Commissioner, Board of Trustees, Assam Tea Employees Provident Fund Organisation to provide opportunity for making response against the internal Audit Report dated 25.08.2025 in respect of Dilkhoosh Tea Estate (T.E.C-033), Alynee & Naraindhar Tea Estate (Τ.Ε. C-116) for the period 10.09.2020 to 31.03.2025; Page No.# 3/4 d) A Writ in the nature of Mandamus should not be issued thereby, directing the Respondent authorities more particularly, Secretary-cum- P.F. Commissioner, Board of Trustees, Assam Tea Employees Provident Fund Organisation to handover the tea estates i.e., Dilkhoosh Tea Estate, Alynee & Naraindhar Tea immediately in favour of the Petitioner; e) A Writ in the nature of Mandamus should not be issued thereby, declaring the continuation of control and management of three Tea Estates i.e., Dilkhoosh Tea Estate, Alynee & Naraindhar Tea Estate after expiry of lease deed dated 10.09.2020 by NRD Tea Unit as being illegal; f) A Writ in the nature of Mandamus should not be issued thereby, directing the Respondent authorities not to act upon the impugned letter dated 30.10.2025 issued by Secretary cum P.F. Commissioner, Board of Trustees, Assam Tea Employees Provident Fund Organisation; g) A Writ in the nature of Mandamus should not be issued thereby, declaring impugned internal Audit Report dated 25.08.2025 in respect of Dilkhoosh Tea Estate (T.E.C-033), Alynee & Naraindhar Tea Estate (Τ.Ε. C-116) for the period 10.09.2020 to 31.03.2025 forwarded vide email dated 30.08.2025 to the Petitioner as being illegal, arbitrary and perverse; h) A Writ in the nature of Mandamus should not be issued thereby, directing the Respondent authorities not to act upon the impugned letter dated 30.10.2025 as the recovery is done under the Income Tax Act 1962 where there is no provision of expenses to be claimed on account of recovery process; -AND- Pending disposal of the Rule Your Lordships may be pleased to direct the Respondent authorities from refraining from directing the Petitioner to deposit Rs. 1,04,13,325/- being the expenditure incurred during recovery process as on 31.03.2025 as directed vide impugned letter dated 30.10.2025 issued by Secretary cum P.F. Commissioner, Board of Trustees, Assam Tea Employees Provident Fund Organisation; and alternatively not to act upon the impugned letter dated 30.10.2025 and/or to pass such further or other Order(s) as Your Lordships may deem fit and proper in order to grant adequate interim protection to the Petitioner. And for this act of kindness the Petitioner as in duty bound shall ever pray.” The learned Senior Counsel has submitted that because of the action of the Page No.# 4/4 respondent authorities in not providing the entire documents, grave prejudice has been suffered by the petitioner and there would also be violation of the Rule of Law and the principles of natural justice. Shri Bora, the learned counsel for the respondents on the other hand has candidly submitted that though the petitioner was granted adequate opportunity by forwarding the audit report, it appears that some of the documents were not provided to the petitioner. He has undertaken to provide the remaining 15 nos. of documents whereafter the petitioner may be directed to file their response. This Court is of the opinion that the aforesaid course of action as suggested by Shri Bora, the learned counsel would meet the ends of justice. In view of the above, writ petition stands disposed of by directing the respondent authorities to provide the remaining 15 nos. of documents connected with the audit report on or before 02.07.2026. The petitioner is required to submit the response to the notice connected to the audit report on or before 15.07.2026. In the interest of justice, it is provided that till disposal of the reply that is required to be filed by the petitioner, no coercive action be taken against the petitioner. It is however made clear that if no response is filed by the time specified above, the authorities would be a liberty to proceed with the matter as per law. Accordingly, writ petition stands disposed of. JUDGE Comparing Assistant