(1) HEARD Mr. Satrajit Sinha Roy, the learned Advocate, appearing on behalf of the petitioners, Mr. Swapan Kumar Mullick, the learned Advocate, appearing on behalf of the State as well as Mr. Anil Kumar Gupta, the learned Advocate, appearing on behalf of the Provident Fund Authorities.

(2) THE only point that arises for consideration in this criminal revision, whether a case registered under sections 406/409 of the Indian Penal Code against the employer for non-depositing the employees contribution to provident fund deducted from the wages payable to the employee is liable to be quashed, on subsequent deposit of the said amount.

(3) MR. Sinha Roy, the learned Advocate, appearing on behalf of the petitioner pointed out before this Court that an FIR has been lodged alleging commission of offence punishable under sections 406/409 of the Indian Penal Code against the present petitioners, the company as well as its three Directors for non-depositing a sum of Rs. 13,73,978/- which they deducted from the salary of the employees as the contribution towards their respective provident fund. He further submitted after institution of the aforesaid case the petitioners have deposited