( 1 ) THE petitioners who were Directors of a Public Limited Company, Calcutta Electric Lamp Works Ltd. , were convicted by the Judicial Magistrate under Section 14 (1) read with Section 14a (1) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 for failure to pay the contribution (employee's as well as employer's share) and administrative charges for the month of October, 1977 in contravention of Section 6 of the said Act and Paragraph 38 of the Employees' Provident Fund Scheme, 1952. Each of the petitioners was sentenced to undergo simple imprisonment for three months and to pay a fine of Rs. 1,000/- and in default to undergo a further simple imprisonment for 25 days more. This conviction and sentence was affirmed by the Sessions Judge by his order dated 24th January 1986. This revisional application is directed against the said judgment and order.

( 2 ) AT the hearing, Mr. Dutt, learned Counsel appearing for the petitioners, has contended that the courts below erred in law in holding the petitioners guilty solely on the ground that the petitioners were Directors of the Company at the material time. Merely because a person is a Director of the