Employees Provident Funds and Miscellaneous Provisions Act, 1952
Section 14(2A)—Failure to submit monthly returns—Conviction—Revision—Prima facie second petitioner exercised all due diligence to prevent the commission of the offence alleged—Appellate Court has acquitted accused alleged to have failed to file the annual report but convicted the one who failed to file monthly return, for the same reasons and on the same grounds—Petitioner has show sufficient reasons so as to entitle him to get the benefit of proviso to Section 14A(1) of the 1952 Act—Conviction set aside.
[Paras 20 to 22]