P.C. Borooah, J. - (1.)This appeal under Sec. 378(4) of the Code of Criminal Procedure, 1973 (hereinafter the Code) has been preferred against an order dated Dec. 8, 1976 passed by Sri G.C. De. Metropolitan Magistrate, 6th Court, Calcutta in Case No. C/214 of 1976 dropping the proceedings against the respondents.
(2.)On Jan. 7, 1976 the appellant, viz the Provident Fund Inspector, West Bengal filed a petition of complaint against the respondents in the court of Chief Metropolitan Magistrate. Calcutta alleging commission of offence under Sections 14(1 A), 14(2) and 14A(1) of the Employees Provident Fund and Family Pension Fund Act, 1952 read with paragraph 76(b) of the Employees Provident Fund Scheme, 1952. The Chief Metropolitan Magistrate after taking cognizance transferred the case to Sri G.C. De, Metropolitan Magistrate, 6th Court for disposal. Before the transferee Magistrate a petition was filed on behalf of the defence that in view of Sec. 468 of the Code the proceedings were barred by limitation, the complaint having been filed more than one year after the date of default. The transferee Magistrate by an order dated Dec. 8, 1976 dropped the proceedings against the respondents. This order is the subject matter of this appeal.
(3.)The appeal initially came up for hearing before Manoj Kumar Mukherjee, J and the learned Judge by an order dated Feb. 19, 1979 directed that this appeal and 2 other connected appeals be placed before a Division Bench in view of a decision of a single Bench of this Court in Criminal Appeal Nos. 120-22 of 1977 with which he was unable to agree. As such this appeal and the other 2 connected appeals have come up before us for hearing.