( 1 ) THIS batch of Appeals have been filed by the Provident Fund Inspector, Guntur against the order passed by the 1st Add]. Munsif Magistrate, Chirala in the respective calender cases on different dates acquitting the respondents herein of the charges under Sections 14 (2), 14-A and 14-A (2) of Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred as the Act ). The parties in all these appeals being the same and the orders were also passed by the same Magistrate for different periods for non-payment of Provident Fund contributions by the respondents, the petitioner herein launched separate prosecutions under the above provisions of the Act. The Magistrate acquitted the respondents by holding that there is no mens rea on the part of the accused in not paying the contributions and the contributions could not be paid because of the circumstances prevailing then in the mill in question are beyond their control i. e. , the mill was running in huge losses. As far as the 2nd respondent is concerned the Court below went a step ahead and acquitted him by holding that the prosecution was launched against him without obtaining the necess