THE STATE THROUGH SRI ANIL KUMAR SINHA, ENFORCEMENT OFFICER EMPLOYEES PROVIDENT FUND, PATNA, Vs. MAHESHWAR PRASAD SINGH, PROPRIETOR OF M/S. RUP BANI & ANR.

JUDGEMENT

(1.) This appeal has been filed by the Enforcement Officer, Employees Provident Fund alleging the being that the judgment dated 14.10.1999 delivered by t he Sub Divisional Judicial Magistrate, Purnea acquitting the Opposite Party No. 1 is based on wrong appreciation of facts.

(2.) A complaint was filed in which it was alleged that the Manager - Cum - Proprietor of Rup Bani Cinema situated in Purnea has not paid the administrative Charges and therefore,was entitled to penalty as provided under Sec. 14 (IA) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. It is said that a notice was issued to the Opposite Party No. 1 that he is liable to pay the administrative charges. The premises of Rup Bani Cinema was inspected and the inspection report was prepared.

(3.) During the trial, only one witness was examined i.e. the Inspector (Enforcement Officer) as PW 1. PW 1 has proved the signature on the inspection report which is the basis of the complaint petition. The contents of the inspection report have not been proved by any person. It is also admitted that PW 1 had joined in the month of Aug., 1986, whereas the occurrence relates to March-May, 1985. It is said that the Rup Bani Cinema was required to pay a sum of Rs. 22.75.00 as administrative charges.