Judgement

HIDAYATULLAH, J. : The appellant is the proprietor of two Establishments called Ananda Bhavan Boarding and Lodging and Hotel Brinda Palghat. He was convicted by the Special First Class Magistrate, Kozhikode on three counts under paragraph 76 (c) and (e) of the Employees Provident Fund Scheme 1952 read with Section 14 of the Employees Provident Funds Act, 1952 for having failed to submit the returns; statements and other documents required by the Scheme in respect of three quarters July to September, 1961, October to December, 1961 and January to March, 1962. He was fined Rs.25 on each count. His application for revision in the High Court of Kerala was dismissed. He has now filed these appeals by special leave of this Court.

2. Ananda Bhavan Boarding and Lodging was started by him on December 6, 1949 and Hotel Brinda on January 15, 1959. He had a third establishment which went under the name of Anand Bhavan started on September 15, 1948 but it was sold by him in April, 1962 Complaints were filed against him by the Provident Fund inspector, Trichur on December 16, 1962, alleging that he had contravened paragraphs 36 (2) (a) and (b) and 38 of the Scheme. Under these provisions