Since these three writ petitions arose from out of common order and
the point involved is one and same, they are heard together and being
disposed of by this common order.
2. The petitioner, Employees Provident Fund Organization (EPFO), is
challenging the validity of the orders dated 07.12.2012 passed by the 3rd
respondent, Employees Provident Fund Appellate Tribunal, which
erroneously set aside the recovery notices/prohibitory orders dated
21.04.2011 issued by the petitioner to the Syndicate Bank,
Visakhapatnam, with which the 1st respondent, Andhra Pradesh State
Financial Corporation, maintained an account.
3. For convenience, it is necessary to narrate the brief facts in
W.P.No.36317 of 2013 for consideration.
