STATE OF GUJARAT Vs. SHYAMSUNDER RADHEKISHAN RUNGATA

JUDGEMENT

(1.) . The State of Gujarat has preferred this appeal challenging the judgment and order of acquittal dated 4th November 1988 passed by the Chief Judicial Magistrate Baroda in Criminal Case No. 932 acquitting the accused of offence under Section 408 read with Section 114 of IPC.

(2.) . The complaint lodged by the complainant who is the Provident Fund Inspector under the Employees Provident Funds and Misc. Provisions Act 1952 alleges that the company by the name of Prithvi Cotton Mills Ltd. is a company registered under the Companies Act and that the same is covered by the Employees Provident Funds and Misc. Provisions Act 1952 that the accused Nos. 1 and 2 are the Director and Factory Manager respectively of the said company and are therefore the persons responsible for the implementation of the said Act that they were under an obligation to make the appropriate deductions from the salary of the employees and after addition of the necessary contribution by the employer company pay the aggregate amount within 15 days from the end of the relevant month into the specified account with the State Bank of India. The complaint alleges that neither the deduction made from the wages of the employees nor the employers contribution in respect of the months of June to November 1986 have been deposited with the specified account of the State Bank of India till the date of the complaint. The complaint asserts that the deductions had in fact been made but the relevant amounts have not been paid into the specified account. On the basis of this complaint the accused were tried for an offence under Section 408 read with Section 114 of IPC.

(3.) . Mr. K. C. Shah learned Counsel for the appellants has taken me through the evidence on record as also judgment impugned in the present appeal. It becomes obvious from the evidence on record that so far as the months of June to November 1986 are concerned deductions had been made by the employer-company in respect of which the accused were persons responsible under the said Act but the amount so deducted as also the employers contribution had not been paid into the specified account of the State Bank of India until 5 days after the filing of the complaint.