(1.) In these 17 petitions Nos. 62 to 78 of 1985, the respective complaints filed by the Provident Fund Inspector have been dismissed by the trial Magistrate on the ground that the same were barred by limitation in view of the provisions of Section 468 of the Code of Criminal Procedure. This conclusion of the learned Magistrate is totally erroneous in view of the observations made by their Lordships of the Supreme Court in Bhagirath Kanoria and others v. State of M.P., 1984(2) Recent CR 393 : AIR 1984 SC 1638, to the following effect :-