Monoj Kumar Mukherjee, J. - (1.) The appellant filed a complaint against the two accused-respondents in the court of the learned Chief Judicial Magistrate, Jalpaiguri, for an offence punishable under Section 210(5) of the Companies Act, 1956, hereinafter referred to as " the Act ". In the complaint it has been alleged that the two accused-respondents, who are the directors of a private company named and styled as Rahimpur Tea Company Private Ltd. having its registered office at Rahaman House, Jalpai-guri, were under an obligation, under Section 210(1) of the Act, to lay before the annual general meeting of the company, which was required to be held by June 30, 1975, the balance-sheet and the profit and loss account for the financial year ending on December 31, 1974. As they failed and neglected to take all reasonable steps to comply with the said provision of Section 210(1) in spite of repeated references made and reminders issued by the complainant, they were punishable under Section 210(5) of the Act.
(2.) The learned Magistrate took cognizance of the said complaint and issued process against the two accused-respondents by his order dated June 16, 1976. On July 26, 1976, the learned Magistrate heard both the sides as regards offence, if any, disclosed by the petition of complaint and thereafter by his order dated July 28, 1976, discharged the two accused-respondents on the finding that the facts alleged in the complaint do not constitute an offence under Section 210(5) of the Act. Aggrieved by the said order the complainant filed the present appeal with special leave of this court.
(3.) Though the order of the learned Magistrate is one of discharge, the same must be treated as one of acquittal as the offence under Section 210(5) of the Act is triable as a summons case.;