- 1 - HC-KAR NC: 2026:KHC:4676 CRL.A No. 2628 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO. 2628 OF 2025 (C) BETWEEN: SRI. ANAND KOTRESHWAR SITHALE S/O. KOTRESHWAR SITHALE, AGED ABOUT 45 YEARS, DIRECTOR (FORMER), R/AT NO.007,SLV RAJDRIVA APARTMENT, 19TH MAIN, 5TH BLOCK, 38TH CROSS, PRAKRUTHI LAYOUT, HBR LAYOUT, BENGALURU-560 043. …APPELLANT (BY SRI. DEEPA.J., ADVOCATE) AND: THE ENFORCEMENT OFFICER EMPLOYEES PROVIDENT FUND ORGANISATION, REGIONAL OFFICE, KORAMANGALA, BENGALURU-560 068. …RESPONDENT THIS CRL.A IS FILED U/S 374(2) CR.PC (FILED U/S 415(2) BNSS) BY THE ADVOCATE FOR THE APPELLANT PRAYING THAT THIS HONOURABLE COURT MAY BE PLEASED TO SET ASIDE THE JUDGMENT OF CONVICTION AND SENTENCE DATED 15.10.2024 PASSED IN C.C.NO.118/2024 BY Digitally signed by SUVARNA T Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:4676 CRL.A No. 2628 of 2025 THE SPL.COURT FOR ECONOMIC OFFENCES AT BENGALURU AND ACQUIT THE APPELLANT/ ACCUSED NO.3 OF THE OFFENCE ALLEGED THE ACCUSED NO.3 IS CONVICTED FOR THE OFFENCE P/U/S 14(1B) R/W SEC.14A OF EMPLOYEES PROVIDENT FUND AND MISCELLANEIOUS PROVISIONS ACT 1952 AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE G BASAVARAJA ORAL JUDGMENT This appeal is preferred against the judgment passed by the LXIX Additional City Civil and Sessions Judge, Bengaluru (CCH-70) in Crl.A.No.1807/2024, which arose out of the judgment of conviction and order on sentence dated 22.11.2025 passed in C.C.No.118/2024 by the Presiding Officer, Special Court for Economic Offences, Bengaluru. 2. The office has rightly raised objection with regard to maintainability of the appeal. It is submitted by the learned counsel for the appellant that liberty may be reserved to the appellant to prefer the criminal revision petition. Hence, the office objection is upheld, and I proceed to pass the following: - 3 - HC-KAR NC: 2026:KHC:4676 CRL.A No. 2628 of 2025 ORDER i) The criminal appeal is dismissed. ii) The appellant is at liberty to take necessary steps in accordance with law against the judgment passed by both the Courts. iii) The office is directed to return the certified copies of the judgment and other documents, if any, to the appellant. iv) The appellant is permitted to avail the benefit of Section 14 of the Indian Limitation Act, 1963. SD/- (G BASAVARAJA) JUDGE BN List No.: 1 Sl No.: 10