SUNIL KUMAR PANTI Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) I have heard the learned Advocate for the petitioner. None appears for the opposite party.

(2.) THE Enforcement Officer, P. F. , SRO, Jalpaiguri lodged an FIR under Section 154 Cr. P. G. against the four petitioners who are said to be the Directors of Octavious Tea and Industries Limited alleging offences under Sections 406/409 of the Indian Penal Code. The allegations are that the employer deducted the member's share of provident fund contribution from the wages of the employees for the months from december 2004 to May 2005. The month wise total amount comes to rs. 11,16,194/ -. As the amount deducted from the employees have not been remitted to the E. P. F. accounts maintained by the S. B. I. , the accused persons committed the offence of criminal breach of trust.

(3.) NOW this FIR is sought to be challenged in this revisional application on the ground that the Directors of a company cannot be termed as the owner of a company and they cannot be fastened with criminal liability inasmush as it is the company who is the owner and is responsible for payment of provident fund dues with the authorities. Prosecution of the Directors by invoking the principle of vicarious liability is wholly unwanted in the facts and circumstances of the case inasmuch as not only the deposit is being duly made with the P. F. Authorities but the company and/or its office bearers never possessed any mens rea to commit the offence. The other ground was that since money has already been deposited there is no purpose in continuation with the criminal proceeding.