STATE Vs. DURJODHAN PARIDA

JUDGEMENT

(1.) THIS appeal at the instance of the Employees' Provident Fund Commissioner is directed against the judgement of acquittal passed by Shri P.K. Panigrahi, Judicial Magistrate, First Class, Cuttack, in a case under Section 14(2) of the Employees' Provident Funds Act.

(2.) PROSECUTION alleged that the accused -respondent, the Employer failed to make payment of the provident fund contribution amounting to Rs. 29.50 relating to the period September, 1975 to November, 1975. The prosecution alleged that the Employer Messrs Parida Workshop employed 38 workmen while the accused took the plea that it had no liability under the statute as the number of workmen was less than 20.

(3.) THERE is no dispute that for the offence under Section 14(2) of the special Act, the punishment prescribed is a fine of Rs. 1,000/ - or six months' imprisonment. Section 468 of the Code of Criminal Procedure, 1973 prescribes : - "(1) Except as otherwise provided elsewhere in this Code, no Court shall take cognisance of an offence of the category specified in Sub -Section (2), after the expiry of the period of limitation." For the present offence, the relevant provision is Sub -Section (2)(b), which provides : -