H S SADASHIVA Vs. M S MUTHAPPA

JUDGEMENT

(1.) All these appeals arise out of a common order passed by the JMFC, Somwarpet, in C. C. No. 701/88 and two other connected cases in which the accused was a Co-operative Society called the Igoor Vyavasaya Seva Sahakara Sangha, Niyamitha represented by the President Sri Muthappa and Secretary Sri. Ramesh who were accused Nos. 1 and 3 along with Igoor VSSSN arraigned accused No. 2. They are currently the respondents in these appeals arising from an order of acquittal recorded by the learned JMFC at a prosecution launched against them by the Provident Fund Commissioner alleging default in filing of returns with the Provident Fund Commissioner touching the matter of collection of Provident Fund dues as enjoined by the Provident Fund Act.

(2.) That in prosecutions under the Provident Fund Act touching any deviation or omission or commissions by any individual or institution covered by that Act had necessarily to start with the sanction of the Regional Provident Fund Commissioner who grants such sanction according leave to a particular Inspector under the P. F. Act to lay a complaint before the Court for purposes of prosecuting erring individuals or institutions.

(3.) It is not denied that without a valid order of sanction produced into Court, and thereafter inducted into the records in an appropriate manner which means by getting the sanction order duly marked in the evidence of somebody on behalf of the complainant being very essential, in the absence of the same launching a prosecution complaining of non-compliance with the provisions of the Act would necessarily be doomed. In the prosecution out of which these appeals arise, complaint made was that the accused persons had not complied with the requirement of submitting returns for the months of October, November and December, 1987. Therefore, in respect of each of these periods, the Provident Fund Inspector sought to prosecute them armed with orders made by the Regional Provident Fund Commissioner permitting him to launch a prosecution against the accused persons, including the omissions relating to each of the three months.