PROVIDENT FUND INSPECTOR Vs. SUDHA SOOD

JUDGEMENT

(1.) THIS appeal has been directed against judgment dated February 21, 2000 passed by learned Judicial Magistrate 1st Class, Court No. (ii), Shimla in Cr. Case No. 234/3 of 99/92, acquitting the respondents under Section 14-A of the Employees' Provident Funds and Misc. Provisions Act, 1952. The brief facts of the complaint are that complainant is an Enforcement Officer of the employees Provident Fund Organization, ministry of Labour, Government of India, he is authorized to file the complaint. The respondents have failed to pay the Provident fund contributions, administrative charges for the period April, 1990 to May, 1990 and they have contravened Section 6 of the Employees provident Funds and Misc. Provisions Act, 1952 (for short Act) read with paragraphs 29,30 and 38 of the scheme, framed under the Act, which is punishable under Section 14 (1-A)read with Section 14-A of the Act.

(2.) THE respondents have failed to submit returns for the period March, 1990 to May, 1990 and have thus contravened paragraphs 38,36 of the Provident Fund Scheme and paragraph 15 of the Family Pension Fund Scheme punishable under paragraph 76 (b) of the said scheme.

(3.) THE respondents have failed to pay family Pension Funds contributions for the period March, 1990 to May, 1990 and have thus contravened Section 6-A of the Act which is punishable under Section 14 (2-A) of the Act.