Judgment

RAY, J.: - These appeals are by certificate from the judgment dated 13 August, 1968 of the High Court at Calcutta holding that the memorandum of appeals from an order of acquittal were barred by Article 114 of the Limitation Act, 1963.

2. The appeals were directed against orders of acquittal passed by the Presidency Magistrate, Calcutta on 4 April 1968. The four petitions of appeal were presented in the High Court on 1 July, 1968 by the learned Advocate authorised by the Vakalatnama executed by the Assistant Registrar of Companies, West Bengal described as the appellant in all the petitions.

3. The Assistant Registrar of Companies. West Bengal filed petitions of complaint before the before the Chief Presidency Magistrate, Calcutta alleging that the certain officers/directors of the Standard Paint Works (P) Ltd. Of 44 Beadon Row. Calcutta mentioned therein were guilty of offence for noncompliance with provisions contained in the Companies Act, 1956 by reason of default in filing Annual Return of the Company together with the Annual Accounts and Balance sheet Section 210 of the Companies Act requires annual accounts and balance sheet of the Company to be filed within the time m