Judgment

BHARGAVA, J. : - These twelve connected appeals arose out of twelve Prosecutions instituted by the appellant, Provident Fund Inspector, Trivandrum, against the respondent, Secretary, N.S.S. Co-operative Society, Changanacherry, for offences punishable under the Employees Provident Funds Act, 1952 (hereinafter referred to as "the Act") on the ground of contravention of the provisions of the Employees Provident Funds Scheme, 1952 (hereinafter referred to as "the Scheme"). The specific charges related to the failure of the respondent (1) to pay to the Employees Provident Fund the employees and the employer s share of contribution together with administrative charges for the twelve quarters comprised between May 1961 and February, 1964; (2) to submit the returns in Forms 5 and 10 for the same twelve quarters; (3) to send statements of recoveries of contributions in Form 12 for the same 12 quarters; and (4) to send the initial return in Form 9 showing the particulars as on 30th April, 1961 along with Form 2 in the manner specified in the Scheme. The payment of the employer s and employees contribution to the Provident Fund, and the question of sending the various statements