Non-filing of returns under the Act is not a continuing offence if dues are settled, reinforcing prior judgments on the subject.

The State of West Bengal & another For the Petitioners : Mr. Pawan Kumar Gupta Mr. Awadesh Kumar Rai Ms. Sofia Nesar Mr. Santanu Sett Heard on : 07.07.2025 Judgment on : 18.07.2025 Dr. Ajoy Kumar Mukherjee, J.

1. Petitioners herein have challenged the impugned proceeding being case no. C/372 of 2016 initiated under section 14(1)/14(1A)/14(1B)/14(2A)/14AA of the Employees Provident Fund & Miscellaneous Provisions Act,1952 presently pending before learned Judicial Magistrate, Barrackpore.

2. The petitioners used to run a company under the name of Bengal Waterproof Ltd. but the production of the company was suspended in 2011. The company had formed a trust for management of the provident of the staff and workers and obtained exemption form appropriate authority vide notification no. 1944-LW/1A-224/58 dated 31.12.1959. Said trust was stated to be formed to facilitate the Provident Fund authority to directly deduct the amount from such fund and company’s liability was stated to be there only to submit the return of such deduction within a stipulated period of time.

3. Complainant herein filed the instant three cases against company for non-submission of return within time.

4. Mr. Gupta, learned counsel appearing on behalf of the petitioner submits that the complainant had initiated total 82 cases with the allegation of non-submission of return, which could have been filed through a single complaint. However it is not a case of non-submission of provident fund amount before the provident fund authorities and as such it cannot be treated as a continuing offence. His further case is till 2016 Rs. 7,74,58,564/- is already lying under Special Deposit Scheme in company’s Trust Account as per aforesaid notification having exemption code M/s Bengal Waterproof Ltd. code WB/664. It is not in dispute that factory remained non-operational after 2011 and all the employees resigned in November 2011. There appears to be no dispute that time to time payment of PF settlement from Special Deposit Account in respect of outgoing employees were obtained from EPFO. On payments made to the employees, utilization certificate was submitted to EPFO along with details of payment.

The instant case has been initiated on a mere allegation of non-submission of return within time.

5. Mr. Gupta in support of petitioner’s contention further submits that a writ petition no. W.P 15191 (W) of 2011 was filed by petitioner/company against the PF authorities challenging the illegal assessment of contribution towards PF and this High Court granted interim order of status-quo and had restrained the PF authority form giving effect and/or further effect to the orders dated June 15, 2011 and July 4, 2011 passed by it and certificate dated September 8, 2011 without the leave of the court and infact such order of High Court resulted in non-submission of the return subsequently for respective months. Mr. Gupta further contended that complaint is silent regarding the specific role played by each of the accused persons/petitioners. However the trial court without having any application of judicial mind took cognizance and before issuing process he even did not bother to consider about the compliance of mandatory provision laid down under section 202 of the Code of Criminal Procedure. Accordingly Mr. Gupta prayed for quashing the vexious proceeding as nothing could be achieved due to continuance of further proceeding, in view of the fact that payment of all employees were made after their resignation.

6. Inspite of service of notice upon the opposite party they preferred not to contest the present application.

7. I have considered sub