(1.) THE question of law presented for determination in this appeal is whether the respondent - S. K. Roy - is the 'owner of a coal mine' within the meaning of s. 2(b) and 2(e) of the Coal Mines Provident Fund and Bonus Schemes Act, 1948 (Act 46 of 1948), hereinafter called the 'Act'.
(2.) THE respondent was prosecuted under para 70 of the Coal Mines Provident Fund Scheme (hereinafter called the 'Scheme') for violation of cls. (a), (d) and (f) of paragraph 70 read with paragraphs 33A, 38, 42 and 69A of the Scheme. An Inspector appointed under the Act filed a complaint against the respondent alleging that he was the owner of the Bhowra Coke Plant and that he had contravened certain provisions of the Scheme. It was alleged that the respondent had failed to pay the contribution for the Provident Fund, both employer's and employees' from April, 1960 to November, 1960 and had failed to submit returns in Form "H" with corresponding declaration in Form "A" and the statement in Form 'P' as provided under the Regulations. The respondent was held guilty by the trying Magistrate and was sentenced to pay a fine of Rs. 500 and, in default, to undergo 3 months' simple imprisonment under paragraph 70(a). The respondent went in appeal to the Sessions Judge, who dismissed the appeal and confirmed the sentence imposed by the Magistrate. The respondent filed a Revision Application in the Patna High Court which allowed the Revision Application and set aside the conviction and sentence imposed on the respondent holding that the Coke Plant owned by the respondent was not a Coal Mine within the meaning of the Scheme and that the Coke plant was not subject to the provisions of the Scheme and the respondent was not the owner of the mine within the meaning of the Act and the Scheme.
(3.) THE question to be considered is whether, in this state of facts, the respondent is the owner of a coal mine within the meaning of the Act and the Scheme.