D.P. Sengupta, J.

This revisional application is directed against an order dated 4.12.92 passed by the ld. Additional Sessions Judge, 14th Court, Alipore thereby dismissing the appeal and confirming the order of conviction and sentence passed by the ld. Chief Judicial Magistrate, Alipore in Case No. 292/ 89 convicting the petitioners under section 220 (3) of the Companies Act, 1956 and sentencing each of them to pay a fine of Rs. 2,600/-.

2. The prosecution case is that the accused petitioner No.1 company and its three directors failed to file the balance sheet of the company for the year ended on 31.12.87, which ought to have been filed before the Registrar of Companies on or before 29.7.88. As the accused company and its directors failed and neglected to file the balance sheet in question the complaint was lodged in the court of ld. Magistrate. The company and its directors were under statutory obligations to file the balance sheet and profit & loss account for the year which ended on 31.12.87 within 30 days of Annual General Meeting. It was further alleged that despite the notice issued by the complainant the said documents were not filed and as such they committed an of