The petitioner who is the Proprietor of the factory under the name and style of M/s. Poddar Iron Industries was prosecuted by the respondent No. 2 under Section 14 (1) of the Employees' Provident Fund Act for not making payment of employees' contribution for the period between September, 1974 and September, 1975 before the S. D. J. M. Howrah. The petitioner was convicted and sentenced to pay fine in default imprisonment in all the cases. Thereafter, the petitioner was prosecuted under Ss. 406 and 409, I. P. C. on the complaint of respondent No. 2, being G. R. Case No, 104/76. It is against this prosecution that the petitioner has come up before this Court.

2. The petitioner's Advocate submits that the prosecution under Sec. 406 I. P. C. cannot go on as it is violative of Art, 20 (2) of the Constitution and also the mandatory provision of Section 300, Cr. P. C. The petitioner filed an application before the Judicial Magistrate, Howrah, challenging the maintainability of the prosecution in view of provisions of Art. 20 (2) and Section 300, Cr. P. C.

3. The learned Advocate for the petitioner has submitted before me that the facts on the basis of which, the petitioner was prose