(1.) THESE Appeals can be conveniently disposed off by a common judgment. They have been filed by the Complainant, a Provident fund Inspector, against the Judgment/order dated 31-1-2007 of the learned j. M. F. C. , Vasco-da-Gama, by which the accused have been acquitted for offences punishable under sections 14 (1-B) r/w section 14-A of the Employees provident Funds and Miscellaneous Provisions Act, 1952 (Act, for short ).
(2.) I have heard Shri R. Rao, learned Counsel on behalf of the respondents/accused.
(3.) RESPONDENT No. 1-Company along with its Managing Director, respondent No. 2, and so also the other Directors were prosecuted by the said complainant for having committed the aforesaid offences. However, leave to appeal was restricted only to Respondent No. 1-Company and its Managing Director-respondent No. 2.