IN THE HIGH COURT AT CALCUTTA CRIMINAL APPELLATE JURISDICTION APPELLATE SIDE Present:

The Hon’ble Justice Ananya Bandyopadhyay C.R.A. 123 of 2001 Regional Provident Fund Commissioner, West Bengal -Vs-

M/s Sonodyne Television Company Limited & Ors.

For the Appellant : Mr. Nikhil Kr. Gupta For the Respondent No.1 & 2 : Mr. Susrea Mitra Mr. Hamidul Haque Heard on : 09.01.2024, 09.05.2024, 05.09.2024 Judgment on : 22.04.2025 Ananya Bandyopadhyay, J.:-

1. This appeal is preferred against the judgment and order dated 28.02.2000 passed by Learned Additional Chief Judicial Magistrate, Alipore, South 24 Parganas in Case No.C-119 of 1996, thereby acquitting the appellant of the charge under Sections 14(1A), 14(2), 14A(1) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

2. Opposite party no.1 the company was covered under the Employees’

Provident Funds and Miscellaneous Provisions Act, 1952, opposite party no.2 being its Director, alleged to have been a person in charge of the said company, responsible for the conduct of its business, required to comply the provisions of the said Act and the scheme framed thereunder.

Contentiously opposite party no.2 being the employer faile