(1) All the six revision applications arise out of the prosecutions for contravention of the provisions of the Employees Provident Funds Act, 1952, and the Scheme framed thereunder.

(2) The applicant here is a Public Limited Company incorporated under the Indian Companies Act. Along with the Company six directors of the company including the Resident Director were prosecuted. There were six cases filed by the Provident Fund Inspector against the applicant company and the six directors. The trial Magistrate convicted all the accused in each of these cases holding them guilty under paragraph 76 (c) of the Scheme under the Employees Provident Funds Act and sentenced the company as well as the six directors to various sentences of fine, excepting the original accused No. 5 Solao, who was sentenced to simple imprisonment for three months.

(3) Against the decisions of the Trial Magistrate, the company as well as the directors filed appeals before the Assistant Judge, Nagpur. The Assistant Judge dismissed the appeals. The learned Assistant Judge maintained the convictions of the company as well as the directors, but modified the sentences by imposing fine of Rs. 50 on each of the accus