(1.) The sole petitioner, Sheoshankar Kanodia, has been convicted under Section 18-A of the Workmen's Compensation Act, 1923 (hereinafter called 'the Act') and sentenced to pay a fine of Rs. 100.00 and in default to suffer simple imprisonment for one month.
(2.) The prosecution case, shortly stated, is that by notification No. 6869, dated the 16th October, 1968, issued under Section 16 of the Act, the State Government directed along with other this petitioner, who was proprietor of a small scale industry situated at Banu Chhapra in the town of Bettiah, to file a return referred to in Section 16 of the Act by the 15th January, 1969 but the petitioner failed to comply with that direction and thereby made himself liable to be punished under Section 18-A of the Act.
(3.) The principal defence of the petitioner as appears from his statement under Section 342 of the Code of Criminal Procedure was that the petitioner never had a small scale industry at Banu Chhapra.