- (1.) This batch of 14 cases, involving common question, are heard together for the sake of convenience. This judgment will cove all the 14 cases.
(2.) One of several accused, Sri B. P. Ghosh, a Director of Messrs. Bungo Steel Furniture (P) Ltd. located at 57 Diamond Harbour Road, is the petitioner in the first group of nine cases under paragraph 76(a) (c) & (e) of the Scheme read with Section 14(2) of Employees' Provident Fund Act, 1952, to be hereafter called the Act, namely, Criminal Revision Cases Nos. 243-251 of 1970. Sri B. P. is also the petitioner in the second batch of two cases, namely, Criminal Revision Cases Nos. 432-433 of 1970. Those two cases have arisen out of two cases started against him and some tow cases started against him and some other persons under paragraph 76(a) & (c) read with Section 14(2) of the Act. The petitioner is being prosecuted as one of the Directors of Messrs. Bungo Steel Furniture (P) Ltd. located at 57, Diamond Harbour Road. In the third batch of three cases, namely, Criminal Revision Nos. 563-565 of 1970, Tarak Nath Mitra and J. M. Joardar, accused Nos. 2 and 3 are being prosecuted as Directors of Messrs. Almetal Equipments Works (P) Ltd. Located at 57, Diamond Harbour Road under paragraph 76(a) & (e) of the Scheme read with Section 14(2) of the Act. The prayer of the petitioner in each of these 14 cases is for quashing the proceeding as against the petitioner and the other accused persons who have not yet appeared before the learned Magistrate.
(3.) It is firstly submitted by the learned Advocate appearing for the petitioner in these cases that the cases having been started in disregard of the provisions of sub-section (3) of section 14 of the Employees' Provident Fund Act, 1952 should be quashed. Sub-section (3) of section 14 of the Act is as follows: "No court shall take cognizance of any offence punishable under this Act or under any Scheme except on a report in writing of the facts constituting such offence made with the previous sanction of such authority as may be specified in this behalf by the appropriate Government, by an Inspector appointed under section 13.";