A. M. BHATTACHARJEE, J.

( 1 ) HAVING heard the learned Counsel for the parties, we are satisfied that these four revisional applications are to be allowed and the impugned orders of taking cognizance in the four criminal cases giving rise to these four revisional applications are to be quashed. These four revisional applications challenging the prosecutions launches under the provisions of S. 14 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereafter, 'employees' Provident Funds Act' for short), involving common questions, have been heard together and are being disposed of by this common judgement.

( 2 ) THE offences alleged in the relevant complaints are "failure to pay" the contributions and administrative charges payable under the provisions of the Employees' Provident Funds Act, 1952 and the Employees' Provident Funds Scheme framed thereunder. It has not been disputed by Mr. Nandi appearing for the accused petitioners that the amounts payable were not paid within time prescribed; but he has alleged that all these amounts were duly paid long before the prosecutions have been initiated and in support of his contention, Mr. Nandi has drawn our attenti

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