(1.) This is complainant's appeal against an order of acquittal.
(2.) The complainant is the Regional Director of the Employees' State Insurance Corporation for the State of Orissa. Respondents 1 and 2 are the Directors and Respondent No. 3 is the Manager of Company named Messrs Pressels Private Limited having its head office in the Industrial Estate at Cuttack. They stood their trial for offences under Section 85(a) and (e) of the Employees' State Insurance Act (hereinafter referred to as the "Act") on the allegation that they failed to pay the employees and employer's share of contribution within the statutory period of limitation in respect of their employees for the period from 29 -7 -1974 to 26 -1 -1975 and further they failed to submit the contribution cards together with the return in Form 6 within the statutory time limit.
(3.) The only ground on which the learned Magistrate acquitted the Respondents of the offence under Section 85(a) of the Act is that the petition of complaint was barred by limitation because it was filed beyond six months from the last day of the wage -period in which the contribution fell due. As regards the offence under Section 85(e) of the Act, he held that non -payment of contribution rendered the submission of contribution cards impossible of performance and hence there could be no conviction of the Respondents for that offence.