1.1. The appeals are directed against the judgment of acquittal dated 12.3.2002 made in C.C.Nos.58 to 69 of 1999 respectively on the file of the learned District Munsif cum Judicial Magistrate, Vaniyambadi, Vellore District, acquitting the respondents herein, who were arraigned as A1 and A3 respectively.

2.1. The prosecution was initiated at the instance of the appellant herein, alleging that the first respondent firm (A1), the Managing Partner of the first respondent firm (A2) and the Manager of the first respondent firm (A3) avoided payment to be made on behalf of the first respondent firm towards the employees provident fund contribution, as contemplated under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act') and the Schemes framed thereunder, after getting previous sanction as contemplated under Section 14AC of the Act. Accordingly, they were charged for the offence punishable under Section 14(1A) and 14A in C.C.Nos.58, 59, 61, 62, 64, 65, 67 and 68 of 1999, under Section 14(1B) in C.C.No.60 of 1999 and under Section 14(1B) and 14A in C.C.Nos.63, 66 and 69 of 1999.

2.2. In all the cases, independent charges