(1.) This judgment will dispose of Cr. M(M) 461/76, 462/76, 463/76, 464/76 and 465/76 also.
(2.) The Union of India has filed this petition, after unsuccessfully moving the Additional Sessions Judge to enhance the sentence of fine of Rs. 75.00 alone imposed not only in this case but in each of the other five cases, the respondent Mohd. Ahmed, the proprietor of M/s. Awaz Khan Mohd. Ismail Khan, 2500 Ballimaran, Delhi having been convicted on his own plea of guilty under section l4 (I-A) of the Employees' Provident Funds and Family Pension Fund Act, 1952.
(3.) It was not disputed that the respondent who had collected the employees' provident fund under the said Act did not pay the same to the Government as he was under a legal obligation to do. The learned Magistrate seems to have dealt with the matter in a very perfunctory manner and he did not even seem to be fully aware of the fact that he had to impose a minimum sentence of simple imprisonment for three months. Section 14, as it stands amended at present, reads as follows :