(1.) HEARD.
(2.) THE appellant launched prosecution against the respondents herein for the offence under Section 85 (a) of the Employees' State insurance Act, 1948 punishable under Section 85 (i) (b) of the Act. This is in respect of non-payment of contributions for the period between 1-10-2001 to 31-3-2002.
(3.) THE contributions payable by the accused-employer were not made in accordance with Sections 39 and 40 of the Act read with Regulations 29 and 31 of the Employees' State Insurance General Regulations, 1950. According to the complainant, a mandatory notice was sent to the respondents-accused demanding the said contributions, but there was no response from them. Hence, he filed a private complaint before the learned Judicial Magistrate First Class, Davanagere. After taking cognizance, notice was issued to the respondents-accused.