( 1 ) THIS petition has come up for hearing before this Bench on a reference being made by Shri K. Bhimiah. J. It is directed against the order dated 16-3-1977 passed by the Additional Munsiff and Judicial Magistrate First Class, Coorg at mercara, in C. C. No. 541 of 1976, upholding the contention raised on behalf of the respondent under Section 468 of the Code of Criminal Procedure.

( 2 ) BY a complaint filed on 15-9-1975, the petitioner prosecuted the respondent for having committed offences punishable in view of the provisions in paragraphs 30 (1) and 38 (1) A of the Employees' Provident Fund Scheme, 1952 (hereinafter referred to as the 'scheme') read with sections 6 and 14 (1) of the employee' Provident Funds and Miscellaneovs Provisions Act. 1952 (hereinafter referred to as the 'act' ). The complainant alleged that the respondent was an employer within the meaning of the Act and that he had failed to submit return and pay share of the contribution due from the employees for the periods relating to December, 1969, January, 1970 and February, 1970 within the time prescribed by law, namely, 15-1-1970, 15-2-1970 and 15-3-1970 and as such, had com. mitted breach of the