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PETITIONER: ASSTT.  REGISTRAR OF COMPANIES, WEST BENGAL

       Vs.

RESPONDENT: STANDARD PAINT WORKS (P) LTD. & ORS.

DATE OF JUDGMENT01/03/1971

BENCH: RAY, A.N. BENCH: RAY, A.N. VAIDYIALINGAM, C.A.

CITATION:  1971 AIR 1115            1971 SCR  (3) 859  1971 SCC  (2)  85

ACT: Code  of  Criminal Procediure (Act 5 of 1898),  s.  417  and Companies Act (1 of 1956), s. 624B-Scope of.

HEADNOTE: The  appellant filed complaints before the Chief  Presidency Magistrate alleging that the officers of the respondent  had committed  an offence under the Companies Act,  1956.   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 art. 114 of the  Limitation Act, 1963.  In appeal to this Court, it  was contended  that  the  appeals were filed not  under  s.  417 Cr.P.C, but under s. 624B of the Companies Act. 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 s. 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 Companies Act.  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 art. 114 of the Limitation Act, 1963, 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 s. 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]

JUDGMENT: CRIMINAL  APPELLATE JURISDICTION: Criminal 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

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of 1968. L.M.  Singhvi and S. 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 Limitation Act, 1963. 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 Companies  Act, 1956 by reason of default in  filing  Annual Return of the Company together with the Annual Accounts  and Balance  sheet.  Section 210 of the Companies  Act  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 Companies Act. 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 Companies  Act,  1956. 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

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             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 Companies Act  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 Companies Act  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 Companies Act 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 Companies Act.   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 Limitation Act,  1963  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 Limitation Act, 1963. A  provision  in the Companies Act 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.

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The appeals therefore fail and are dismissed. V.P.S.                  Appeals dismissed. 863