RAJNIKASNT JAYANTILAL MEHTA Vs. REGIONAL PROVIDENT FUND

JUDGEMENT

(1.) This is a petition praying for quashing and setting aside the order issuing process against the petitioner.

(2.) It appears that the 1st respondent the Enforcement Officer of the Regional Provident Fund Commissioner initiated proceedings against the petitioner for offence under section 405 of IPC for allegedly deducting the employee's contribution from the wages payable to the employees for crediting to the Provident Fund but not paid the same within the reasonable time after deduction. It is contended by the petitioner that the ingredients necessary to constitute offence under section 408 are lacking in the facts and circumstances of the case.

(3.) In the decision of the Apex Court in the matter of K.M. Mathew Vs. State of Kerala, 1992 AIR(SC) 2206 in paragraph 8 it is observed as under: