IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH AT JALPAIGURI CRIMINAL REVISIONAL JURISDICTION APPELLATE SIDE Present:

The Hon’ble Justice Shampa Dutt (Paul)

CRR 511 of 2024 Govind Garg Vs.

The State of West Bengal & Anr.

For the Petitioner : Mr. Milon Mukherjee, Sr. Adv.

Mr. Biswajit Manna, Mr. S. P. Tewary, Mr. Debajit Kundu.

For the State : Mr. Aditi Shankar Chakraborty, Mr. Abhijit Sarkar.

For the P.F. Authority : Mr. Bhaskar Roy Mahapatra.

Hearing concluded on : 23.04.2025 Judgment on : 01.05.2025 Shampa Dutt (Paul), J.:

1. The present revision has been preferred praying for quashing of impugned proceeding being G.R. Case No. 149(1) of 2014 arising out of Kurseong Police Station FIR No. 97 of 2014 dated 29.05.2014 under Sections 406 and 409 of the Indian Penal Code now pending in the Court of the learned Additional Chief Judicial Magistrate, Kurseong.

2. The petitioner was a Director of M/s. Longview Tea & Agro Ltd. (name changed to Siri Longview Tea & Agro Limited). The company owns and operates Longview Tea Estate (hereinafter referred to as the “Tea Estate”) having its registered office at “Tirumala House”, 2nd floor, 51, Shakespeare Sarani, Kolkata 700017.

3. The petitioner states that the said Company is the owner of the said tea estate and the employer within the meaning of Section 2(i) of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952. The said company is covered by the Employees' Provident Fund & Miscellaneous Provisions Act, 1952, and has to pay provident fund dues under the provisions of the said Act in respect of the said tea estate.

4. The Petitioner had resigned from the directorship of the Company and has ceased to be a director of the said Company on and from October

15, 2024.

5. On May 29, 2014 an inspection was carried out at the Tea Estate by the officials of the Employees Provident Fund Organisation (hereinafter referred to as the EPFO) when it was detected that a sum of Rs. 21,75,982/- being the employees' contribution for the period from November, 2013 to April, 2014 was not deposited with the office of E.P.F.O. 6. On May 29, 2014 a complaint was lodged with the Kurseong Police Station by the Enforcement Officer, E.P.F.O., S.R.O., Siliguri. Such information was registered as Kurseong Police Station F.I.R. No.97 of 2014 dated May 29, 2014 under sections 406 and 409 of the Indian Penal Code.

The investigating officer commenced investigation.

7. On June 2, 2014, the Company deposited in the designated bank account of the authority the said sum of Rs. 21,75,982/- being the entire amount due and payable. The Assistant Provident Commissioner confirmed receipt of the dues. The investigating officer was also informed about the deposit having being made to the authorities.

8. The investigating officer after completion of investigation submitted charge sheet and/or police report against the Petitioner being charge sheet No. 140 of 2014 dated July 31, 2014 under sections 406 and 409 of the Indian Penal Code.

9. It is the case of the petitioner that the financial condition of the said company depends largely on the market conditions. If the market conditions are adverse the said company is unable to make payment of wages and other statutory dues. The company suffered primarily from high cost of labour and other inputs as also low price realisation of its product. However, payment of wages has been made first as a priority to make payment of wages, rations and other statutory dues. The provident fund payment is always made thereafter.

10. The said company has not defaulted in payment of wages. The said company has however, been unable to make timely payment of provident fund contribution towards the employees' share amounting to Rs.21,75,982/- for the period from November, 2013 to April, 2014 as it has been prevented by circumstances beyond its control from making payment of the said provident fund dues in time. However, the said company subsequently paid the total dues.

11. The company paid the total dues towards t