THE HONOURABLE SRI JUSTICE RAJA ELANGO CRIMINAL PETITION No.12871 OF 2011 ORDER: Petitioners – accused approached this Court by invoking the provisions of Section 482 Cr.P.C. seeking to quash the proceedings against them in S.T.C.No. 170 of 2011 on the file of the II Additional Chief Metropolitan Magistrate, Visakhapatnam whereby they are facing trial for the offences punishable under Sections 14(2), 14(2A), 14A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short ‘the Act’) read with Para 76 (d) of Employees Provident Funds Scheme, 1952. Heard the learned counsel for the petitioners and the learned Public Prosecutor appearing for the State. Petitioner No.1 is a public limited company. Petitioner Nos.2 and 3 are the General Manager and the Senior Accounts Officer of the first petitioner respectively. The allegation against the petitioners is that M/s. Bharat Sanchar Nigam Limited-first petitioner comes under the purview of the Act but they failed to collect employee provident fund contribution from the employees for the period from 01.04.2002 to 28.02.2003 and deposit the same before the concerned authorities and that they subsequently recovered the same from the month of April, 2003 to June, 2003 and deposited the said contribution. It is stated that after obtaining sanction from the Regional Provident Fund Commissioner a case is filed against the petitioners herein. The same is under challenge. On a perusal of the record, it is evident that M/s. Bharat Sanchar Nigam Limited-first petitioner has become an independent authority in the year 2000 and was undertaken by the Government of India. The concerned officials addressed a letter to the Regional Provident Fund Commissioner. The Regional Provident Fund Commissioner on the basis of the said letter informed the authorities on 13.02.2003 that M/s. Bharat Sanchar Nigam Limited-first petitioner also come under the purview of the Act and directed the company to deduct the employees provident fund contribution from the salaries of the employees and allotted code No. 43706. Further it is evident from the letter dated 13.02.2003 that the petitioners were directed to collect the dues for the period from 1.10.2000 to 28.02.2003 and deposit the same on or before 15.03.2003. Subsequent to the receipt of the above letter, the petitioners herein collected the amount and deposited the same. From a perusal of the entire record, it is clear and evident that after obtaining permission only the petitioners herein deducted the amount and deposited the same. Failure to deduct the amount for the period from 01.04.2002 to 28.02.2003 does not come under the purview of the Act since the petitioner-company was informed that they come under purview of the Act only in the year 2003. Hence, this Court is of the view that the present prosecution against the petitioners fails. Accordingly S.T.C.No.170 of 2011 on the file of the II Additional Chief Metropolitan Magistrate, Visakhapatnam is quashed. The criminal Petition is allowed. ___________________ JUSTICE RAJA ELANGO Dated :13.12.2011 lvl THE HONOURABLE SRI JUSTICE RAJA ELANGO CRIMINAL PETITION No.12871 OF 2011 Dt. 13.12.2011