( 1 ) THE petitioner before us, an Inspector under the Employees' State Insurance Corporation, has come up in appeal under S. 378 (4) of the Cr. P. C. aggrieved with an order of acquittal recorded by the learned Metropolitan Magistrate, 11th Court, Calcutta in case No. C-498 of 1982. The said case arose out of a complaint filed under S. 406 I. P. C. It was alleged by the petitioner before us as complainant in the said case that the two respondents are Directors of M/s. Eastern Type Foundry and Oriental Printing Works (Private) Limited, 18, Brindaban Basak Street, Calcutta-6, which is a factory and to which code No. 41-2215 was allotted by the E. S. I. Corporation. It was further alleged that the respondents were Principal Employers of the factory. The most material allegation is that the Insurance Inspector of E. S. I. Corporation inspected the records of the factory and on inspecting wages, salary register, stamp books and other relevant records of the factory found that the accused had deducted an amount of Rs. 8484. 20 paise only from the wages of the employees as employees' share of contribution for the period from Jan. 1980 to Dec. 1980 and failed to deposi