Kanchan Chakraborty, J.

1) Prabhash Kumar Basu who has been made an accused in Nagarkata police station case no. 58 of 2006 dated 28.10.2006 under Section 406/409 of Indian Penal code, has taken out this application praying for quashing of the proceeding on the grounds that :

i) that he is not an ‘Employer’ coming within the mischief of explanation i) and ii) of Section 405 of IPC;

ii) that protection given to the persons by explanation ii) is also to be extended to the person coming under explanation i) in view of equal protection as envisaged under Article 14 of the Constitution;

iii) that the company being the ‘Employer’ has not been made an accused; and

iv) two persons held responsible for the offence alleged which can not be possible in view of explanation ii) of Section 405 of IPC;

2) Petitioner Prabhash Kumar Basu was arraigned as an accused person on the basis of one F.I.R. lodged by Bijoy Kumar Sarkar, the Enforcement Officer, Employees Provident Fund Organization, Jalpaiguri. It was alleged that he being the Owner-cum-Managing Director of Carron Tea Estate failed to deposit employees contribution towards employees provident fund although he deducted a sum of