TaxTMI 
TaxTMI 
1978 (3) TMI 212
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.... Magistrate, 7th Court, Calcutta, under the provisions of Sections 14(1A), 14(2), 14A(1) and 14AA of the Employees' Provident Funds and Family Pension Fund Act, 1952, read with para, 76(b) of the Employees' Provident Funds Scheme (hereinafter " the Act and the Scheme ") on the basis of complaints filed by the provident fund inspector, West Bengal. 2. The common question of law which arises in all these rules is whether a complaint can be lodged and cognizance taken after a period of one year from the date of the alleged contravention of the aforesaid provisions of the Act and the Scheme ? 3. According to the complaints the first petitioner along with petitioner Nos. 2, 3 and 4 who are its directors had not paid the employer....
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....y of the month. As such it was not a continuing offence. 7. Mr. Dilip Kumar Dutta also submitted that under para. 38 of the Scheme an employer is required within fifteen days of the close of every month to pay the necessary contributions and the administrative charges to the Fund. This, according to Mr. Dutta, clearly shows that if an employer makes any default and does not make the payments within fifteen days of the close of every month, on the sixteenth day, the offence becomes complete and cannot be deemed to continue to be an offence from day-to-day. In support of this argument, Mr. Dutta has referred to a decision of the Supreme Court in the case of State of Bihar v. Deokaran Nenshi 1973CriLJ347 . 8. Mr. Dutta also drew our atte....
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....pay a fine extending to rupees hundred per day till the payments are made and this, according to Mr. Mitra, goes to show that if any default is made by an employer under the provisions of the Act and the Scheme it must be a continuing offence. 11. Mr. D.N. Das, appearing on behalf of the provident fund inspector, also submitted that an offence committed under the provisions of the Act is a continuing one because on and from the sixteenth day of a particular month when there is a default as regards the deposits to the fund relating to the previous month, the offence commenced and it continued day-to-day till the default was made good. In support of his argument Mr. Das drew our attention to the case of Best v. Butler and Fitzgibbon [1932]....
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....the one which is committed once and for all. It is one of those offences which arises out of a failure to obey or comply with a rule or its requirement and which involves a penalty, the liability for which continues until the rule or its requirement is obeyed or complied with. On every occasion that such disobedience or non-compliance occurs and recurs, there is the offence committed. The distinction between the two kinds of offences is between an act or omission which constitutes an offence once and for all and an act or omission which continues and, therefore, constitutes a fresh offence every time or occasion on which it continues. In the case of a continuing offence there is thus the ingredient of continuance of the offence, which is ab....
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....could not be any ingredient of continuance in the offence to make it a continuing one. 16. Section 14C(1) of the Act empowers a court to make an order directing an employer to make good the default within a specified period, or within an extended period if an application be made in that behalf. In case an employer does not comply with such an order he can be made liable to the payment of fine which may extend to rupees one hundred for every day after the expiry of such period till the default is made good. 17. Section 14C, therefore, provides the requisite machinery for realising from a defaulting employer the arrears payable to the Fund. Sub-section (2) imposes a further penalty of a day-to-day fine if an employer fails to make good ....