( 1 ) THIS petition u/s 482 Cr. P. C. has been filed by the petitioner Niranjan De for quashing of the prosecution filed against him by the Regional Provident Fund Commissioner for violation of various provisions of Employees Provident Fund and miscellaneous Provisions Act, 1952; (hereinafter called, the Act) and Scheme framed thereunder, known as Employees Provident Fund Scheme, 1952, (hereinafter called the Scheme, and thus having committed offences punishable u/s 14 (1a), 14 (2), 14a (1), and 14 AA of the Act The petitioner is Managing Director of a company, called Messrs. Favourite Small Investment Ltd. , to which the provisions of the Act and the Scheme were applicable. The prosecution was started by a complaint filed by Provident Fund Inspector, West Bengal with the previous sanction of the Regional Provident Commissioner as required u/s 14aac of the Act for failure of the company to pay the employees' share as well as employers' contribution to the provident fund for the month of September, 1988 as per requirement of the Act and the Scheme and also for failure to pay the administrative charges for the same month and, thus, contravening the various provisions