DEEPAK MANEKLAL PATEL Vs. NATWARBHAI SOMABHAI PATEL

JUDGEMENT

(1.) The present Revision Application is directed against the order dated 29th March, 1993 passed by the ld.Metropolitan Magistrate, Ahmedabad, allowing the application filed by the respondents-accused persons praying for discharge for the offence punishable under Sections 405 and 406 of the Indian Penal Code.

(2.) The petitioner is the orig.complainant and at the relevant point of time, he was Provident Fund Inspector serving in the office of the Regional Provident Fund Commissioner, Ahmedabad. The petitioner had filed a complaint for the offence punishable under Sections 405 and 406 of the Indian Penal Code, on the ground that the respondent-accused had failed to obtain necessary sanction of Central Provident Fund Commissioner under Section 14(a-c) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the Act').

(3.) Undisputedly, the accused persons being employers were supposed to deposit the amount of Provident Fund deducted from the salaries of their employees and also their contribution to the said Fund. The allegation against the accused in the complaint is that the accused failed to deposit the amount of contribution in the Employees Provident Fund within the prescribed time limit.