MOHAMMAD OSMAN ALI Vs. PATEL C M

JUDGEMENT

(1.) These are two appeals preferred by the Provident Funds Inspector, Raichur Division, from order of acquittal made in persecutions commenced under the Employees' Provident Funds Act, 1952. The respondent in each of these appeals is the proprietor of a mining concern known as Pusheli Manganese Mines, Supapeth, in the district of North Kanara.

(2.) The appellant presented two complaints against the respondent who was accused 1 charging him with transgressions of the provisions of S. 14 of the Employees' Provident Funds Act, 1952, which will be referred to as the Act, and Para. 76 of the Employees' Provident Funds scheme which will be referred to as the scheme. The accusation in one case was that the respondents who will be referred to as accused 1 neglected to make his contribution towards the provident fund constituted under the scheme for the moths of January, February and March 1961. The allegation in the other case was that he failed to furnish returns as required by Para. 36 and the other relevant provisions of the scheme.

(3.) The Judicial Magistrate, Haliyal, to whom those complaints were presented, convicted accused 1 of both the offences and sentenced him to pay a fine of Rs. 200 for neglect to make the contribution and to pay a fine of Rs. 100 for neglect to furnish the returns. Accused 2, the manager of the mining concern, was acquitted. Accused 1 preferred appeals from those convictions, and, the Sessions Judge, North Kanara, allowed those appeals and set aside the convictions and sentences. The Provident Funds Inspector has presented these two appeals.