Judgement

RAMASWAMI, J. : The question of law presented for determination in this appeal is whether the respondent - S. K. Roy - is the owner of a coal mine within the meaning of S. 2 (b) and 2 (e) of the Coal Mines Provident Fund and Bonus Schemes Act, 1948 (Act 46 of 1948), hereinafter called the Act .

2. The respondent was prosecuted under para 70 of the Coal Mines Provident Fund Scheme (hereinafter called the Scheme ) for violation of Cls. (a), (d) and (f) of paragraph 70 read with paragraphs 33-A, 38, 42 and 69-A of the scheme. An Inspector appointed under the Act filed a complaint against the respondent alleging that he was the owner of the Bhowra Coke Plant and that he had contravened certain provisions of the Scheme. It was alleged that the respondent had failed to pay the contribution for the Provident Fund, both employer s and employees from April, 1960 to November, 1960 and had failed to submit returns in Form "H" with corresponding declaration in Form "A" and the statement in Form P as provided under the Regulations. The respondent was held guilty by the trying Magistrate and was sentenced to pay a fine of Rs. 500 and, in default, to undergo 3 months simple impris