M.R. PATEL Vs. THE ENFORCEMENT OFFICER

JUDGEMENT

(1.) THE petitioner has challenged his conviction and sentence for the offences punishable under Sections 14(1A), 14(1B) and 14(2) read with Section 14A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' for short) directing him to undergo simple imprisonment for one month (in second and third batches of cases) and to pay a fine.

(2.) THE facts reveal that the petitioner is the Managing Director of M/s. Sunsu Garments Private Limited, a company situated at II Stage, Industrial Suburb, Yeshwanthapur, Bangalore. The said company is governed by the provisions of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 so far as the employees' working under the said company and therefore, it has to collect and contribute the provident fund every month. The failure on the part of company to pay the contribution would attract the provisions of Section 14(2) read with Section 14A of the Act.

(3.) THE point that arises for my consideration is: