Judgment :

Ajay Kumar Gupta, J.

1. The instant Criminal Revisional application has been filed under Section 482 of the Code of Criminal Procedure, 1973, by the petitioners who are the accused persons seeking quashing of the proceeding being Case No. C/324 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 dated July 13, 2016. By the said order, the Learned Magistrate took cognizance of the offences against the present petitioners.

FACTS OF THE CASE

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 the discharge of such responsibilities, they took part in the running of the business. They are bound to comply with the provisions of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952 and the scheme in respect of the said establishment. The accused persons, however, failed to submit the monthly returns for the period 2/2014 to 3/2014 under the provisions of Clause 16 of Appendix “A” to Paragraph 27AA of the Employees’ Provident Fund Scheme, 1952. Therefore, they committed an offence under Sections 14(1)/14(1A)/14(1B)/ 14(2A)/14A(1)/14A(2)/14AA of the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.

3. It is the contention of the petitioners that the complaint made by the Officer is totally false and fabricated. No such offence has been committed by the present petitioners. The opposite party no. 2 has suppressed the entire material facts before the Learned Magistrate to the effect that M/s Bengal Waterproof Limited has been non- operational since 2013. All the employees of the said establishment resigned from the establishment in the month of November, 2011. The fact of resignation was also brought to the notice of the opposite party no. 2. Accordingly, the opposite party no. 2 has released the funds held under the Provident Fund deposit scheme for final settlement of the fund’s dues to all the employees. All payments have been made to all the employees according to their entitlements. Not a single complaint has been made by any of the employees of the said establishment against the petitioners. As such, the entire complaint is false and misconceived and proceeding therein is liable to be quashed at the threshold. After receiving such petition of complaint, the Learned Magistrate took cognizance and issued process against the present petitioners without applying the statutory provision of Section 468 of the Cr.P.C. for making a complaint after expiry of the period of limitation. Hence, this instant Criminal Revisional application.

SUBMISSION ON BEHALF OF THE PETITIONERS:-

4. Learned counsel for the petitioners submitted that the issues raised herein are substantially identical to those which fell for consideration before this Court earlier, in CRR 3772 of 2017, with CRR 2963 of 2017, with CRR 3054 of 2017 [Om Prakash Saxena and Ors. v. State of West Bengal and Anr.], wherein similar prayers of the petitioners were allowed. A similar set of matters also fell for consideration before a coordinate bench of this Court, in CRR 2962 of 2017, with CRR 3051 of 2017 [Om Prakash Saxena and Ors. v. State of West Bengal and Anr.] etc., wherein the coordinate bench has also allowed the prayer of the petitioners. Considering the absence of any distinguishing facts, learned counsel has urged this Court to rely on these decisions an