V. D. BHARGAVA, J.

( 1 ) THIS is an appeal by the State against an order of acquittal passed by the Sessions Judge, saharanpur, in a case under Section 14 (2) of the Employees Provident Funds Act, 1952.

( 2 ) THE respondent Jagraj was the managing director and occupier of the Regmal Mills Straw board Manufacturing Company, Saharanpur. According to the prosecution the aforesaid company was engaged in manufacturing grinding wheels and had in their employment 50 or more persons with effect from 1-1-54 and they were not making contribution towards provident fund of the employees and paying administrative charges. They were further required to submit monthly returns as prescribed under the Scheme, and as they failed to comply with these provisions they were liable to conviction under Section 14 (2) of the Employees Provident Funds act, as also under paras 76 (a), (c) and (e) of the Provident Fund Scheme. The prosecution was launched after obtaining the required sanction of the Labour Commissioner, uttar Pradesh. The respondent pleaded not guilty and inter alia raised two grounds (1) that the act and Scheme did not apply to the Regmal Mills as they were not manufacturing any goods, and (

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