Location: ORISSA HIGH COURT, CUTTACK Date: 26-Mar-2026 17:25:51 IN THE HIGH COURT OF ORISSA AT CUTTACK CRLMC No. 4645 of 2024 (In the matter of an application under Section 482 of Criminal Procedure Code, 1973).

Anil Kumar Gilra …. Petitioner(s)

-versus-

State of Odisha & Anr. …. Opposite Party (s)

Advocates appeared in the case through Hybrid Mode:

For Petitioner(s) : Mr. Soumya Jyoti Biswal, Adv. For Opposite Party (s) : Ms. Gayatri Patra, ASC Mr. Bibekananda Nayak, Adv.

(for O.P.2) CORAM:

DR. JUSTICE SANJEEB K PANIGRAHI DATE OF HEARING:-05.03.2026 DATE OF JUDGMENT:-13.03.2026 Dr. Sanjeeb K Panigrahi, J.

1. The Petitioner has instituted the present Criminal Miscellaneous Case under Section 482 of the Code of Criminal Procedure , 1973/ Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023, invoking inherent jurisdiction of this Court, seeking entire criminal prosecution iniated by the Opposite Party No.2 for the alleged commission of the offences punishable under Section 406/409 of the IPC.

I. FACTUAL MATRIX OF THE CASE

2. The brief facts of the case are as follows:

Location: ORISSA HIGH COURT, CUTTACK Date: 26-Mar-2026 17:25:51 (i) On 03.07.2014 the inspector appointed under Section 13 of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter E.P.F. & M.P. Act) filed an F.I.R bearing P.S. Case No. 155/14 against the Petitioner wherein the Complainant alleged that during the course of investigation regarding deposit of statutory E.P.F dues in respect of employees of M/s. Cosboard Industries Ltd.

(ii) The Complainant noticed that the Petitioner who is the then promoter/director of the said company has deducted the employee’s share of the provident fund from the salary/ wages of the employees, amounting to Rs. 15,14,533.00/- (Rupees Fifteen Lakhs Fourteen Thousand Five Hundred Thirty-Three Only) from a period of March, 2012 to March, 2013 and from May, 2013 to July, 2013.

(iii) Furthermore, the Complainant alleged that the present Petitioner has committed criminal breach of trust by deducting the employee’s contribution from the wages/salary payable to the said employees and for that reason lodged an F.I.R against the Petitioner under Section 406 and 409 of IPC.

II. SUBMISSIONS ON BEHALF OF THE PETITIONER

3. Learned counsel for the Petitioners earnestly made the following submissions in support of his contentions:

(i) The Petitioner in the instant case is the erstwhile Director of M/s.

Cosboard Industries Pvt. Ltd., however the company underwent insolvency as under the provisions of Insolvency and Location: ORISSA HIGH COURT, CUTTACK Date: 26-Mar-2026 17:25:51 Bankruptcy Act, 2016 on 16.12.2019/Annexure-7, by an order of the National Company Law Tribunal, Cuttack Bench and on 03.02.2022 the learned National Company Law Tribunal vide its order under Annexure-8, passed a resolution plan whereby the going concern was acquired by a Successful Resolution Applicant, who is now in charge of the operations of the company.

(ii) The entire litigation stems from a FIR Dt. 03.07.2014 lodged by the Jagatpur Police Station bearing P.S. Case No. 155 of 2014 corresponding to G.R. Case No. 487 of 2014/Annexure-1. On account of a complaint submitted by the O.P. No. 2 against the Petitioner under Sections 406 and 409 of the Indian Penal Code, 1860 for the failure on his part to deposit the contribution of the employer to the employees provident fund accounts for the period of March 2012 to March 2013 and then again May 2013 to July 2013.

(iii) The Petitioner through various transactions ranging from July

2014 to February 2015 cleared the outstanding contribution sum of Rs. 15,14,533/- (Rupees Fifteen Lakhs Fourteen Thousand Five Hundred Thirty Three Only) and the same was also communicated and bought to the knowledge of the O.P. No. 2.

(iv) The Deputy Commissioner of the O.P. No. 2 also wrote a letter Dt. 2708.2024 reference No.OR/DO/CTC/3263/1230/Annexure-4, addressing the learned J.M.F.C. that the dues of the Petitioner were cleared and at