SISIR KUMAR PANDA Vs. STATE OF ORISSA

JUDGEMENT

(1.) SINCE common question of law is involved in those two revision, they were heard together and are being disposed of by this common judgment.

(2.) ON receipt of prosecution reports under Section 14 read with Section 14(2) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (here in after referred to as the Act) and under Section 76 (b) and (d) of the Employees Provident Funds Scheme, 1952. (here in to as the Scheme) for non submission of statutory returns, cognisance was taken by the learned Sub -divisional Judicial Magistrate, Bhubaneswar and the prayer in both these revision petition is to quash said cognisance. Criminal Revision No 78 of 1982 is directed against the cognisance taken in 2 (C) CC Case No. 229 of 1978 on the allegation that for period Sept., 1965 to Nov. 1965 the accused persons did not submit returns as required under the Act and the Scheme. Similarly Criminal Revision No. 79 of 1982 is directed against the order of the Magistrate taking cognisance of the offence in 2(C) CC Case No. 222 of 1978 on 28.10.1978 on the allegation that the accused persons did not submit the returns as required under the Act and to Scheme for the period 1.12.1965 to 23. 2.1966.

(3.) MR . Das, the learned counsel for the petitioners contends that the alleged offences having been committed in the year 1965 -65, cognisance of the same could not have been taken in the year 1978 after lapse of twelve years since it would be hit by the provision in Sec 468 of the Code of Criminal Procedure. Section 468 of the Code provides the period of limitation and prohibits taking of cognisance after the expiry of the period of limitation. Mr. Mohanty appearing for the Regional Provident Fund Commissioner on the other hand contends that the offence complained of is a continuing offence and a fresh period of limitation shall begin to run at every moment of time during which the offence continues coming within the ambit of Section 472 of the Code of Criminal Procedure and, therefore, there is no illegality in taking cognisance in the year 1978. The question which, therefore, comes up for consideration is whether the offence of non -submission of returns as contemplated under the Scheme is a continuing offence or not.