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AJAY KUMAR GUPTA
Vishal Kochar – Appellant
Versus
State of West Bengal – Respondent
JUDGMENT :
Ajay Kumar Gupta, J:
1. This instant Criminal Revisional application has been filed by the petitioners under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of the proceedings of G.R. Case No. 3974 of 2013 arising out of Shakespeare Sarani (EB) Police Station Case No. 385 dated 31.10.2013 under Sections 406/409/34 of the Indian Penal Code pending before the learned Chief Metropolitan Magistrate, Calcutta in which a charge sheet No. 59/2014 dated 26.03.2014 under Sections 406/34 of the Indian Penal Code has also been submitted in connection with the aforesaid proceedings.
2. The factual matrix of the instant case leading to filing of this revisional application is as under:
2b. A complaint was lodged by the opposite party no. 2 i.e. Sri Shyamal Kumar Auddy, Enforcement Officer, E.P.F.O., Sub Regional Office, 44 Park Street, Kolkat
Directors of a company cannot be prosecuted for non-deposit of provident fund contributions as the company itself is the principal employer responsible for such obligations.
A director of a company cannot be held responsible for any act of the company who is the employer and is liable for depositing the employees' share of provident fund before the provident fund authori....
Directors can be held liable for non-remittance of provident fund contributions, and late payments do not absolve prior violations.
Directors of a company cannot be prosecuted for non-payment of employees' contributions under the EPF Act and are not liable to be charged under Sections 406 and 409 of the IPC for such non-payment.
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