( 1 ) THIS is a Rule directed against the order passed by a Presidency Magistrate convicting the petitioner under Section 85 (a) read with Section 73-A of the Employees' State Insurance Act (Act 34 of 1948) and also under Section 85 (g) read with Section 73-E of the said Act and also under Section 85 (g) read with Regulation 26 of the Employees' State Insurance (General) Regulation, 1950. The petitioner is sentenced to pay a fine of Rs. 30/- on each of the three counts of charge and in default to suffer a simple imprisonment for one week.

( 2 ) THE prosecution case is that the petitioner is a Director of M/s. Bengal Steam Laundry Private Ltd. having its factory at 42c, Richi Road, Calcutta bearing a Code No. 41/3882. The principal employer of a factory is required to make special contribution in terms of the provision of Section 73-A of the Employees' State Insurance Act read with a Government Notification No. SS 121 (60) dated 6-2-52 within 30 days of the expiry of a quarter and also to submit return in form (SC 2) under Section 73-E of the said Act read with notification No. RS-9/52b dated 16-2-52 within 45 days of the expiry of each quarter and further required