OM PRAKASH SAXENA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioners of applications, being CRR 2962 of 2017; CRR 3875 of 2017 and CRR 3536 of 2017 have challenged the respective impugned proceedings on the ground that the continuance of further proceeding will be mere abuse of process of the Court. On the other hand the petitioners of applications, being CRR 3051 of 2017; CRR 3052 of 2017; CRR 3532 of 2017; CRR 3534 of 2017; CRR 3535 of 2017; CRR 3537 of 2017 and CRR 3538 of 2017 have challenged the concerned impugned proceedings on the ground that the said concerned proceedings are barred by law under Sec. 468 of the Cr.P.C.

(2.) The brief background leading to initiate the instant proceedings is that enforcement officer of employees Provident Fund Organization (EPFO) lodged a complaint against the present petitioners contending therein that the accused persons being the Directors were in charge of establishment namely M/S Bengal Water Proof limited and were responsible for the conduct of it's business. In discharge of such responsibilities they took part in the running of the business. According to complainant though they were bound to comply with the provisions of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 and the scheme in respect of said establishment, but the petitioners who are the accused persons failed to submit the monthly returns under the provisions of clause 16 of Appendix 'A' to paragraph 27AA of the Employees Provident Fund Scheme , 1952 and thereby they have committed an offence punishable under Sec. 14(1)/14(IA)/14(IB) /14(2A) 14 A(I)/14A(2)/14 AA of the Employees provident fund & Miscellaneous provisions Act, 1952 for the period mentioned in tabular form below.

(3.) Petitioners' contention is that the petitioners used to run the company under the name and style Bengal Waterproof Ltd. but the production of the company was suspended in 2011. Thereafter the company had formed a trust for management of the provident fund of the staff and workers and obtained exemption from the appropriate authority vide Notification No. 1944-LW/1A-224/58 dtd. 31/12/1959. Said trust was stated to be formed to facilitate the Provident Fund Authority to directly deduct the amount from such fund and company's liability was stated to be there only to submit the return of such deduction within a stipulated period of time.