This appeal has been directed by the Manager, Employees State Insurance Corporation, Hosur, Dharmapuri District against the judgment of acquittal by the Sub Divisional Judicial Magistrate Hosur, on 8. 1988 in C.C. No.274 of 1986 on his file.

.2. The facts which have given rise to the present appeal are briefly as follows: The appellant/ the Manager, Employees state Insurance Corporation, Hosur, Dharmapuri district, filed a complaint before the Sub Divisional Judicial Magistrate, Hosur, under Sec.85-A of the Employees State Insurance Act (hereinafter referred to as the act) alleging that as per resolution passed on 18. 1958 the appellant/ complainant had powers to inspect the factories. At door Nos.A-4 and A-5, SIPCOT Industrial Estate, Hosur, the first respondent/first accused is conducting a factory with the name M/s. Mohan conductors as the proprietor. The second respondent/ second accused is the Manager of the said factory. The factory of the respondent is covered by the provisions of the Employees State Insurance Act. As per Sec.45-A of the Act the respondents have to collect the contribution from the labourers working in their factory and along with the contribution