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IN THE HIGH COURT AT CALCUTTA
AJAY KUMAR GUPTA
Om Prakash Saxena – Appellant
Versus
State of West Bengal – Respondent
JUDGMENT :
Ajay Kumar Gupta, J.
1. By filing this Criminal Revisional application under Section 482 of the Code of Criminal Procedure, 1973, the petitioners being the accused persons sought for quashing of the proceeding of Case No. C/347 of 2016 under Sections 14(1A), 14A (1) and 14(2A) of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 pending before the Court of the Learned Judicial Magistrate, 1st Class, 1st Court, Barrackpore including the Order passed therein dated July 19, 2016. By the said order, the Learned Magistrate took cognizance against the present petitioners.
2. The brief facts, leading to filing of this instant Criminal Revisional application, are that one Sanjay Biswas, Enforcement Officer, Employees’ Provident Fund Organization, Sub-Regional Office, Barrackpore lodged a petition of complaint against the present petitioners contending therein that the accused persons, being the Directors, were in charge of establishment, namely, M/s Bengal Waterproof Limited having its registered officer at “MMS Chambers”, 1st Floor, 4A, Council House Street, Kolkata – 700 001 and were responsible for the conduct of its business. In discharge of such responsibiliti
Non-filing of returns under the Act is not a continuing offence if dues are settled, reinforcing prior judgments on the subject.
Initiating criminal proceedings before the final adjudication of the dispute would be an abuse of the process of law. Criminal liability arises only after the failure to deposit the determined amount....
The legal point established is that for summons to be issued, the accused must be a natural or juridical person, and specific allegations are necessary for determining vicarious liability.
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.
The court quashed the complaint against EPF and ESI officers, finding it malicious and aimed at evading statutory liabilities, emphasizing protections under the EPF and ESI Acts.
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