R. K. PATRA, J.

( 1 ) THE registrar of Compa nies, Orissa, being felt aggrieved by the order passed by the Second Additional Sessions, Judge, Cuttack, in Criminal Appeal No. 68 of 1983 acquitting the respondent of the offence of default in filling the balance-sheet of the Company in time punishable under Section 220 (3) of the Com panies Act, 1956 (hereinafter REFERRED TO as 'the Act') has filed this appeal.

( 2 ) THE appellant filed complaint against Messers Kalinga Advertising and Marketing Pri vate Limited (hereinafter REFERRED TO as 'the Com pany') and five different individuals including the respondent (each of then being described as Director except one P. K. Das who was described as Managing Director) on the allegation that the balance-sheet of the company was not filed in time as required by Sub-Section (1) of Section 220 of the Act for which each of them committed an offence punishable under Sub-Section (3) of Section 220 of the Act. The said complaint was registered as 2 (c) CC No. 48 of 1980 in the Court of the Additional Chief Judicial Magistrate-cum -Special Court, Cuttack. After taking coginsance under Sub-Section (3) of Section 220 of the Act, the learned Magistrate