IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THURSDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND NINE HON’BLE SRI JUSTICE G. BHAVANI PRASAD Criminal Petition Nos.2138, 2139, 2140, 2142, 2143, 5585, 5586, 5587, 5588, 5589, 5590, 5591, 5592, 5593, 5594, 7455, 7456, 7457, 7458, 7459, 7460, 7461, 7462, 7463, 7464, 7465, 8283, 8284, 8285, 8286, 8287, 8288, 8289, 8290, 8291, 8292 of 2008 Criminal Petition No.2138 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.2139 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.2140 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.2142 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.2143 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5585 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5586 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5587 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5588 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5589 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5590 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5591 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5592 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5593 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.5594 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7455 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7456 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7457 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7458 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7459 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7460 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7461 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7462 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7463 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7464 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.7465 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8283 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8284 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8285 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8286 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8287 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8288 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8289 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8290 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8291 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents Criminal Petition No.8292 of 2008 Between: Y. Gopal Rao .. Petitioner AND Provident Fund Inspector, Employees’ Provident Fund Organization, Hyderabad and another .. Respondents COMMON ORDER: Heard Sri B.S. Sivaji, learned counsel for the petitioner and Sri R.N. Reddy, learned standing counsel for Employees Provident Fund Organization and Sri A. Ramesh, learned counsel representing the learned Public Prosecutor for the second respondent. The petitioner and the respondents are common in all the petitions involving an identical question, and therefore, all the Criminal Petitions are being disposed of by this common order. The Provident Fund Inspector prosecuted the employer of the third respondent, the Managing Director of the employer and the Personal Manager of the employer along with the petitioner for offences punishable under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 read with the Employees’ Provident Funds Scheme, 1952, due to the failure to submit the monthly returns in 22 cases or to remit the contributions and administrative charges in 14 cases respectively as prescribed by the statutory schemes. The Provident Fund Inspector alleged that the Managing Director, the Personal Manager and the petitioner were in charge of the Establishment during the relevant period and responsible for conduct of its business and are, therefore, liable to be prosecuted for the said contravention. The petitioner, who filed a copy of his pay slip to corroborate his claim that he is only an accountant in the organization not in charge of the employer or responsible for the conduct of its business, claimed that in the absence of those factors, he is not liable to be prosecuted for the alleged offence. The Inspection report filed by the Provident Fund Inspector itself is claimed by the petitioner to have shown the Managing Director alone as legally responsible for the state of affairs in the establishment. The learned standing counsel representing the complainant stated that the prosecution of the petitioner was due to the particulars furnished by the employer in form-5 A specifying the persons responsible for the conduct of its business and the same may not be an invention of the Provident Fund Inspector without any factual basis. Learned counsel for the petitioner stated that subsequently the employer has submitted the monthly returns or has remitted the contributions and administrative charges respectively and what remains are only the consequences for the delayed submissions of the monthly returns only or the delayed remittances only. If the monthly returns have been so submitted or the amounts have been so remitted, though belatedly, it is clear that as lenient a view as possible can and has to be taken in this regard in the interests of justice and particularly in the case of the petitioner, who is only an accountant in the organization even if he were shown by the employer in Form-5 A as one of those who is to answer the statutory requirements on behalf of the employer. He need not be visited with any penalty, which jurisdiction the trial court can competently exercise under the provisions of the Code of Criminal Procedure or the special statute. Quashing of the proceedings altogether even in respect of the petitioner would depend on the answer to the factual question about Form-5 A, which probe need not be done in this restricted and summary enquiry in view of the above factual situation. These Criminal Petitions are, therefore, disposed of accordingly directing the XII Additional Chief Metropolitan Magistrate, Hyderabad, to dispose of S.T.C.No.1505 of 2005, S.T.C.No.1506 of 2005, S.T.C.No.1507 of 2005, S.T.C.No.1509 of 2005, S.T.C.No.1508 of 2005, S.T.C.No.1518 of 2005, S.T.C.No.1524 of 2005, S.T.C.No.1515 of 2005, S.T.C.No.1516 of 2005, S.T.C.No.1517 of 2005, S.T.C.No.1519 of 2005, S.T.C.No.1520 of 2005, S.T.C.No.1521 of 2005, S.T.C.No.1522 of 2005, S.T.C.No.1523 of 2005, S.T.C.No.1525 of 2005, S.T.C.No.1532 of 2005, S.T.C.No.1534 of 2005, S.T.C.No.1535 of 2005, S.T.C.No.1527 of 2005, S.T.C.No.1531 of 2005, S.T.C.No.1529 of 2005, S.T.C.No.1533 of 2005, S.T.C.No.1528 of 2005, S.T.C.No.1530 of 2005, S.T.C.No.1526 of 2005, S.T.C.No.1555 of 2005, S.T.C.No.1550 of 2005, S.T.C.No.1549 of 2005, S.T.C.No.1547 of 2005, S.T.C.No.1554 of 2005, S.T.C.No.1556 of 2005, S.T.C.No.1551 of 2005, S.T.C.No.1553 of 2005, S.T.C.No.1552 of 2005 and S.T.C.No.1548 of 2005 respectively on his file in accordance with law keeping in view the observations made in this order. _____________________ G. BHAVANI PRASAD, J Date: 24-09-2009 Ksn