(1.) Out of the four accused who faced a trial in S.T.C. No. 260 of 1977 before the Chief Judicial Magistrate, Kanyakurnari at Nagercoil, Accused 1,3 and 4 were convicted under S. 14(IA) of the Employees' Provident Funds and Miscellaneous Provisions Act, (four counts), and sentenced to suffer imprisonment till rising of Court, and to pay a fine of Rs. 250 on each of the counts, in default, to undergo simple imprisonment for eight weeks.
(2.) Against the conviction and sentence an appeal was preferred in Crl. Appeal No. 164 of 1977 before the learned Sessions Judge, Kanyakurnari at Nagercoil. The conviction and sentence were confirmed in appeal.
(3.) The present revision is preferred against the order of the lower appellate Court. The case against the petitioner in brief is as follows : A.1 is the Pioneer Kothalapallam Estate, Thadikarankonam, Nagercoil, and its head office is at Tower Junction, Nagercoil. A2 who was acquitted by the trial Court itself, A3 and A4 are partners of Al estate. A3 represents Al and states that the accused have to deposit contributions for each month in the State Bank of India, Nagercoil, under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, (Act 19 of 1952 as amended by Act 99 of 1976) (herein after referred to as the Act). A3 sent Ex. Bl return in Form No. 12 for August, 1976 showing the collection of the Provident Funds amount of Rs.1,340.75 but the amount was not deposited in the Bank. Ex. P2 return in Form No. l2 is for the month of September, 1976 showing the amount due. This amount had also not been deposited in Bank. Exs.Pl and P2 had been sent on behalf of Al estate. The Regional Provident Fund Commissioner sent Ex. P3, d. 27th January, 1977 fixing the amount payable by the accused. The accused had not paid the administrative charges and the contributions on due dates. P.W. I, the Provident Fund Inspector, Nagercoil, after getting the necessary sanction, laid the complaint.