respondent No.2 which is a Co-operative Sugar factory functioning in Wardha District, therefore, this writ petition was initially filed before the Nagpur Bench and later on, the same came to be transferred to the Principal Bench. It is urged in the writ petition that the order of attachment of immovable property dated 4th January, 2008 of the respondent No.1 stipulated dues of Rs.9808162/- as per Recovery Certificate No.4 dated 25th January, 2007. The respondent No.1 had also recovered some amount by way of sale of suger stock and therefore, nothing more than the sum specified in the order of respondent No.1 can be recovered. This was a crucial fact and the same was not brought to the notice of this Court and therefore, while disposing of the writ petition by common order dated 7th April, 2010. the Court noted that the calculations provided by the Provident Fund Commissioner /Recovey Officer are final. The petitioners are a Apex Co-operative Bank and would like to urge before this Court that the liability of the establishment towards the Provident Fund dues is crystallized by the documents which have been produced on record by the Provident Fund Commissioner and it is not Rs.3,93,34,694/- as urged but approximately Rs.1.10 Crore.
