JUDGMENT

A.C. Sengupta, J. In this revisional application the accused petitioners being the Company and its Directors pray for quashing the proceeding of the Case No. Cj307 of 1982 filed on 1-2-82 by the respondent No.2 the Assistant Registrar of Companies against the petitioners under Section 220(3) read with Section 162(1) of the Companies Act, 1956 and the order passed in that case by the learned Magistrate taking cognizance and issuing summons against the petitioners. The respondent No. 2 filed that case on the allegations that the Annual General Meeting of the Company should have been held on 30-10-79 and the balance sheet and profit and loss account of the Company for the year ending 30-4-1979 was required to be filed under Section 220(1) of the Companies Act, 1956 in the office of the complainant on or before 30-10-1979 and that the said officers of the company having not filed the said balance sheet and profit. and loss account were liable to be punished under Section 220(3) read with Section 1620) of the Companies Act, 1956 thereinafter referred to as 'the Act'). In the said case the complainant also prayed for giving direction to the accused officers of the Company under