1983 (2) TMI 210

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....Calcutta, and for setting aside the order dated October 11, 1979, passed in the said case. The aforesaid case before the Metropolitan Magistrate arose out of a petition of complaint filed by the Registrar of Companies, West Bengal, under section 209A(8) of the Companies Act, 1956, impleading the present petitioners as accused. It was alleged that Poobong Tea Co. Ltd. was incorporated under the Indian Companies Act, 1913, on March 27, 1923, having its registered office at 44, Strand Road, Calcutta, and the accused were directors of the company. Pursuant to the provisions of sub-section (2) read with sub-section (5) of section 209A of the Companies Act, 1956, the books of account and the other books of the company were required to be produ....

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.... and April 25, 1974, in vain for inspection of the books of account. After receiving the complaint, the then Chief Metropolitan Magistrate by his order dated December 25, 1975, took cognizance of the case and ordered issue of summons against the accused petitioners. Simultaneously, he transferred the case to the fifth Court of Metropolitan Magistrate for disposal. Entering appearance in the case, the accused took some preliminary objections to the proceedings and prayed that the order taking cognizance of the case be reviewed and the proceedings dropped. By order dated October 11,1979, impugned herein, the learned Metropolitan Magistrate, fifth Court, refused the prayer of the accused. Against the above background, the present revision case....

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.... complaint. The complaint gave clear indication that the prosecution undertaken was for the offence committed on November 15, 1975. By no stretch of imagination can it be said that the cognizance of the said offence was taken beyond the period of limitation prescribed by section 468(2)(b) of the Cr. PC. The first contention of Mr. Sen, therefore, fails. Mr. Sen draws my attention to annexure "A" of the revision application and contends that by way of notice under section 209(1) of the Companies Act, dated April 17, 1974, the Registrar of Companies, West Bengal, was informed that the board of directors had decided to keep the books of account of the company at Poobong Tea Garden, Ghoom, District Darjeeling. Mr. Sen, accordingly, concludes....

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....t the time the offence was committed, was in charge of and was responsible to the company for the conduct of the business of the company was made further liable. The provisions of the Companies Act are not comparable in their text and terms with the provisions of section 14A of the Employees' Provident Funds Act. In this connection, reference is made to section 209A(2) of the Companies Act which casts a duty on every director and other officers and employees of the company to produce to the person making inspection, of books of account and other books. Sub-section (8) of the said section makes it clear that if default is made in complying with the provisions of this section, every officer of the company who is in default shall be punishable....