JUDGMENT

K. Ramaswamy, J. - Special Leave granted. 2. Since common question of law arises in these 18 appeals for decision, they are disposed of by a common judgment The appellant is one of the Directors of M/s. Ideal Jawa (India) Ltd., Yadavagiri, Mysore a Private Ltd. company established under the Companies Act. It was also registered under the Factories Act, 1948. Its object is to manufacture Motor-cycles and its accessories. It has its Managing Direct or, Joint Managing Director and Directors including the appellant to manage the establishment. The respondent laid 18 complaints against six accused including the appellant (A-6) and the company, employer, for their failure to deposit the contribution for the periods of October to December 1990 to the Provident Fund Account No. NK 2260 under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 for short the Act Employees Provident Funds Scheme 1952, Employees Family Pension Scheme, 1971 and Employees Deposit-Linked Insurance Scheme, 1976. for short, the Schemes punishat5le under S. 14A of the Act read with para 76 of 1952 Scheme. On the Magistrates taking cognizance thereof, the appellant laid Crl. M. Ps. in the Hig