JUDGMENT :

Bibhas Ranjan De, J.

1. Both the revision application are taken up together by this common judgement for the identical issue involved in both the cases.

2. Aforesaid two revision applications under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as CrPC) were filed with a prayer for quashing the proceeding in connection with Matelli Police Station Case no. 95 of 2018 dated 27.06.2018 and 70 of 2016 dated 04.05.2016 corresponding to GR Case No. 2478 of 2018 & GR Case No. 1650 2016 respectively, under Section 406/409/34 of the Indian penal Code (herein after referred to as IPC).

3. Complaints were lodged before the officer-in-charge Matelli Police Station by the Enforcement Officer, Regional Office, Jalpaiguri against the M/s Kilcott TG, Duncans Industries Limited, and other Directors of the Company including the petitioner for non-remitting of the employees contribution after deducting the same from their salary/wages. The said company lodged FIR before the Metalli Police Station as PS Case no. 95 of 2018 dated 27.06.2018 & 70 of 2016 dated 04.05.2016 respectively and after investigation charge sheet was submitted separately against M/s Kilcott TG