S N BANERJEE Vs. BABULAL GUPTA

JUDGEMENT

(1.) This appeal by special leave which is directed against a judgment dated May 6, 1970 of the High Court of Calcutta has arisen in the following circumstances. On March 2, 1963, Shri S. N. Banerjee, Assistant Collector of Customs, Calcutta, made an application to the Chief Presidency Magistrate, Calcutta, praying that consent be given under S. 196A of the Code of Criminal Procedure, 1898 (hereinafter called the Code) to the prosecution of 14 persons in respect of an offence under Sec. 120B of the Indian Penal Code as they were guilty of a conspiracy to commit offences under item 81 of the Schedule to S. 167 of the Sea Customs Act (hereinafter referred to as the Act) and S. 5 of the Imports and Exports (Control) Act (the Control Act, for short). The application was granted on March 5, 1963 when the Chief Presidency Magistrate accorded the consent asked for. Four days later, i. e., on March 9, 1963, Shri Banerjee was authorised by the Chief Customs Officer, Calcutta, to prosecute the said persons for the commission of offences under item 81 and S. 5 above-mentioned. On the same date, i.e., March 9, 1963, Shri Banerjee actually filed a complaint against the said 14 persons accusing them of the commission of offences under S. 120B of the Indian Penal Code and item 81 as well as S. 5 aforesaid.

(2.) On behalf of Shri Banerjee, who is the appellant before us, it has been urged that the High Court has erred in interpreting S. 196A of the Code so as to incorporate therein the provision regarding authorisation enacted by S. 187A of the Act, and after hearing learned counsel for the parties, we find ourselves in complete agreement with him for the reasons which follow.

(3.) The two sections requiring interpretation by us are reproduced below :