(1.) These Crl. M.Cs. are filed by accused Nos. 1 and 2, who are the Managing Director and Director respectively of the first accused company. The Enforcement Officer of the Employees Provident Fund Organization laid separate complaints against the accused alleging that they have committed default of payment of contribution to the Employees Provident Fund, under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (the"EPF Act" for short), read with Employees Provident Fund Scheme, 1952 and Employees' Pension Scheme 1995. Prosecution was initiated for offences punishable under sections 6A, 14(1A) and 14A of the above Act and Schemes thereunder, after issuing demand notices for different periods of default.
(2.) According to the petitioners herein, pursuant to the notice, entire amount including the penalty and fine payable was remitted. Hence, it was contended that the prosecution launched against them was not sustainable, in the light of the payment of the entire amount. It was further contended by the petitioners that, there was no break of PF coverage and, hence the employees were also not affected. It was contended that the prosecution will not survive in the light of payment of dues to the satisfaction of the PF authorities.
(3.) Learned counsel for the petitioners, to substantiate his contention, relied on the decisions reported in Adoni Cotton Mills Ltd. and Ors Vs. Regional Provident Fund Commissioner and Ors, 1995 (S4) SCC 580, Provident Fund Inspector, Faridabad Vs. Jaipur Textile, Faridabad (AIR 1987 SC 1738) and that of the Division Bench of the Calcutta High Court in Jasoda Glass and Silicate and others Vs. Regional Provident Fund Commissioner and others (2002 (3) LLN 1146), to contend that payment of the entire amounts due will wipe off the criminal liability and that the criminal proceedings initiated under the Act, Rules and Schemes can be quashed exercising the power under section 482 Cr.P.C.