KONGARAR SPINNERS LTD Vs. S SANKARALINGAM ENFORCEMENT OFFICER

JUDGEMENT

(1.) THE petitioners are the accused facing trial in C. C. Nos. 234, 237, 240, 238, 239 and 233 of 2006, respectively, pending on the file of the Judicial Magistrate No. II, Udumalpet and they have filed the above petitions seeking to quash the above said criminal proceedings.

(2.) THE brief facts that are necessary for the disposal of the above criminal original petitions are set-out below:-

(3.) IT is the case of the respondent in each of the petitions that inspite of several requests the accused failed to pay the Employees Pension Fund Contributions for the following periods before the due date:-<FRM>JUDGEMENT_2328_TLMAD0_2007Html1.htm</FRM> respectively. Under the above said circumstances since the accused / petitioners herein have committed offences under Sections 14 (1a) and 14 A of the Employees' Provident Funds and Miscellaneous Provisions Act 1952, the respondent has filed a complaint before the Court of Judicial Magistrate No. II, Udumalpet, on 13. 09. 2005 and the same has been taken cognizance and process have been issued to the petitioners. Challenging the validity of the said prosecution launched against the petitioners the petitioners have come before this Court by invoking the provisions contained in Section 482 of the Criminal Procedure Code to quash the said proceedings on the only ground that the complaint filed by the respondent is barred by limitation as per the provisions contained in Section 468 of the Criminal Procedure Code.