JUDGMENT :

Shampa Dutt (Paul), J.

1. The present revision has been preferred praying for quashing of the proceeding arising out of case no. CS 27633 of 2023, pending before the learned Metropolitan Magistrate, 19th Court, Calcutta, under Sections 120B/409/418/420/465/467/468/471 of the Indian Penal Code.

2. The allegations in the written complaint against the petitioner company herein is as follows:-

“………..The accused no. 2 is a company within the meaning of the companies Act, 1956 having its registered office at the address as mentioned in the cause title.

The management of the complainant company appointed the accused no. 1 as Management Accountant of the complainant company w.e.f. 02.06.1997. Subsequently she was made the Accounts Executive and she used to handle the entire finance and accounts department of the complainant company. She was also a Bank Signatory of the complainant company.

In order to enable the accused no. 1 to perform her job smoothly and efficiently, the accused no. 1 was provided with company’s letter-heads, company’s seal, official files, official stationary, classified documents, party ledgers, company’s balance sheets, IT Files, bank statements, accounting soft