MAIDHAN GUPTA Vs. STATE OF U P

JUDGEMENT

(1.) THIS revision has been filed against the order of the Sessions Judge by which he dismissed the applicants' revision.

(2.) A complaint was filed against the applicants for an offence under Section 409 I- P. C. The allegations were that the accused being the employers had deducted from the wages of the complainant and the other workmen the amount which they were liable to contribute under the Employees' Provident Funds Act but had not deposited the same as required by law. It was alleged that the accused had misappropriated this amount and were accordingly liable to be punished for an offence under Section 409 I. P. C.

(3.) THE accused in the case filed as application praying that the prosecution be not continued as the same was barred by Section 403 Criminal P. C and also by the absence of sanction contemplated by Sub-section (3) of Section 14 of the Employees' Provident Funds Act. The contention of the accused was that on their committing default in making the deposit of the amounts deducted out of the employees' wages, they had already been prosecuted and punished under Section 14 of the Employees' Provident Funds Act, and were accordingly not liable to be prosecuted and punished again on the basis of the same omission made by them in not complying with the provisions of law.