D.M.Chandrashekhar, J. - (1.) THE applicants in these applications under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code) are common and the question arising for decision herein is also common. Hence I shall dispose of these applications by a common order.
(2.) THE Regional Provident Fund Inspector Uttar Pradesh, (hereinafter referred to as complainant) filed before the Chief Judicial Magistrate, Kanpur, three complaints against the applicants. The alleged offence are under Para 76(c) of the Employees Provident Funds Scheme, 1952, (hereinafter called the Scheme) read with Sections 14(c) and 14 -A(a) of the Employees' Provident Funds and Family Pension Funds Act, 1952 (hereinafter referred to as the Act). The allegation against the applicants is that they failed to submit before the Regional Provident Funds Commissioner (hereinafter referred to as the Commissioner) within the prescribed time returns of contributions payable by them under the Act for the months of October, November and December 1973. The applicants herein raised an objection before the learned Chief Judicial Magistrate, Kanpur, that he had no territorial jurisdiction to entertain the complaint which, should have been filed in the Court of the Chief Judicial Magistrate, Allahabad, within whose territorial jurisdiction they were residing and carrying on business. The learned Chief Judicial Magistrate overruled that objection and held that he had territorial jurisdiction to entertain the complaints and try the applicants.
(3.) SECTION 177 of the Code provides that every offence shall ordinarily be inquired into and tried by a Court within whose local jurisdiction it was committed. Sub -para (2) of Para 38 of the Scheme reads : The employer shall forward to the Commissioner, within twenty five days of the close of the month, a monthly consolidated statement, in such from as the Commissioner may specify, showing recoveries made from the wages of each employee and the amount contributed by the employer in respect of each such employee. The relevant portion of Para 76 of the Scheme provides that if any person fails or refuses to submit any return or statement required by this Scheme, he shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.;