Summarize the following court judgment. iminal Appeals Nos. 248 to 251 of 1968. Appeals from the judgment an order dated August 13	 1968 of the Calcutta High Court in Criminal Appeals Nos. 425 to 428 of 1968. L.M. Singhvi and section P. Nayar	 for the appepant (in all the appears). The respondent did not appear. The Judgment of the Court was delivered by Ray	 J. These appeals are by certificate from the	 judgment dated 13 August	 1968 of the High Court at Calcutta holding that 8 60 the memorandum of appeals from an order of	 acquittal were barred by Article 114 of the . The appeals were directed against orders of acquittal passed by the Presidency Magistrate	 Calcutta on 4 April	 1968. The four petitions of appeal were presented in the High Court on 1 July	 1968 by the learned Advocate authorised by the	 Vakalatnama executed by the Assistant Registrar of Companies	 West Bengal described as the appellant in all the_ petitions. The Assistant Registrar of Companies	 West Bengal filed petitions of complaint before the Chief. Presidency Magistrate	 Calcutta alleging that the certain officers/directors of the Standard Paint Works (P) Ltd. of 44 Beadon Row	 Calcutta mentioned therein were guilty of offence for non compliance with provisions contained in the by reason of default in filing Annual Return of the Company together with the Annual Accounts and Balance sheet. Section 210 of the requires annual accounts and balance	 sheet of the company to be filed within the time mentioned in the section. If any person being a director of the company fails to take all reasonable steps to comply with the provisions of section 210	 he shall	 in respect of each offence. be punishable with imprisonment for a term which may extend to six months	 or with fine which may extend to one thousand rupees	 or with both. The complainant in filing the petitions of complaint prayed for exemption of personal appearance under proviso to section 247 of the Code of Criminal Procedure read with section 621(1)A of the . The Presidency Magistrate passed the orders of acquittal in all the cases. Section 417 of the Code of Criminal Procedure speaks of appeal in case of acquittal. Sub section (3) of that:section is as follows "If such an order of acquittal is passed in any case instituted upon complaint and the. High Court	 on an. application made to it by the complainant. in this behalf	 grants special leave to appeal from the order of acquittal	 the complainant may present such an appeal to the High Court". Section 417 (4) of the Code of Criminal	 Procedure states that no application under sub section (3) for the grant of special leave to appeal from an order of acquittal shall be entertained by the High Court after the expiry of 60 days from the date of the order of acquittal. No 8 application was made to the High Court in cornpiance with section 417 (3) of the Code of Criminal Procedure. 861 On behalf of the appellant it was contended both in the High	 Court and in this Court that the appeals were preferred under section 624B of the . Section 624B is as follows "Notwithstanding anything contained in the Code of Criminal Procedure	 1898	 the Central Government may	 in any case arising out of this Act	 direct any company prosecutor or authorise any other person either by name or by virtue of his office	 to present an appeal from an order of acquittal passed by any Court other than a High Court and an appeal presented by such prosecutor or other person shall be deemed to have been validly presented to the appellate Court.". The contention on behalf of the appellant that the right of appeal is conferred by section 624B of the is unacceptable. Section 624B only speaks of the Central Government directing or authorising any person to present an appeal from the order of acquittal. Section 417(1) of the Code of Criminal Procedure enacts that in case of acquittal the State Government may direct the Public Prosecutor to present an appeal to the High Court. Section 624B of the empowers the Central Government to present appeals through persons mentioned in that section. Presentation of appeal by the Central Government is a similar provision to section 417(1) of the Code of Criminal Procedure. Chapter XXXI of the Code of Criminal Procedure relates to	 appeals. Appeal is a creature of statute. The right to appeal is governed by the Code of Criminal Procedure. 	 Section 404 of the Code of Criminal Procedure states that no appeal shall lie from any judgment or order of a Criminal Court except as provided for by the Code of Criminal Procedure or by any other law for the time being in force. Section 624B of the does not confer any right of appeal from any order passed by a Criminal Court in respect of any offence under the provisions of the . The right to appeal to the High Court in the present cases of acquittal is governed by section 417 of the Code of Criminal Procedure. Article 114 of the requires appeal under sub section (3) of section 417 of the Code of Criminal Procedure to be filed within 30 days from the date of the grant of special leave. No application for the grant of special leave to appeal from an order of acquittal was made within 60 days from that order of acquittal. The orders of acquittal were passed on 4 April	 1968. 862 The petitions of appeal were presented on 1 July	 1968. The appeals were rightly not entertained by the High Court because first there was no application for grant of special leave under section 417(3) of the Code of Criminal Procedure; secondly	 the appeals were incompetent without grant of special leave	 and thirdly these were barred by limitation. An appeal under section 417(3) against acquittal is competent only when there is special 'leave granted by the High Court. On obtaining special leave the appeal is thereafter filed within 30 days of the grant of leave to escape the mischief of the period of limitation under Article 114 	.of the . A provision in the which confers right of appeal is section 483. It speaks of appeals from orders made and the decisions given in the matter of winding up of the companies by the Court and it enacts that such appeals shall lie to the same Court to which	 in the same manner in which	 and subject to the same 	conditions under which	 appeals lie from any order or decision of the Court in cases within its ordinary jurisdiction. Section 624B is not such a section which can be said to be conferring a right of appeal. Section 624B only mentions as to the person through whom appeal is presented. The appeals therefore fail and are dismissed. V.P.S. Appeals dismissed.

The appellant filed complaints before the Chief Presidency Magistrate alleging that the officers of the respondent had committed an offence under the . They were acquitted on April 4	 1968. On July 1	 1968	 appeals were filed in the High Court by the appellant (cornplainant) but the High Court held that they were barred by article 114 of the . In appeal to this Court	 it was contended that the appeals were filed not under section 417 Cr.P.C	 but under section 624B of the . HELD:(1) Section 404	 Cr.P.C.	 provides that no appeal shall lie from any order of a criminal court except as provided by the Code or by any other law for the time being in force. But section 624B does not confer any right of appeal from an order of acquittal passed by a criminal court in respect of an offence under the . It only em powersthe Central Government to present appeals through persons mentioned in that section. [1861 E G] (2) Section 417	 Cr. P.C. provides right of appeal in cases of acquittal and if the order of acquittal is passed in a case instituted upon complaint	 an application for special leave to appeal from such order should be filed within 60 days from the date of the order of acquittal	 and under article 114 of the 	 the appeal should be filed within 30 days from the date of the grant of special leave. The appeals were not rightly entertained in the present case	 because (a) there was no application for grant of special leave under section 417(3)	 Cr. P.C.	 (b) the appeals were incompetent without grant of special leave; and (c) they were barred by limitation. [860 G H; 861 H; 862 A D]