IN RE : PERUMALSWAMY AND ANOTHER Vs. STATE

JUDGEMENT

(1.) WE do not think it necessary to state the facts for the moment as the only point raised for decision is whether a Magistrate has got jurisdiction to take cognizance of the case on a report forwarded by a Police Officer in respect of offences committed under the provisions of the Tamil Nadu Excise Act, 1971 (Tamil Nadu Act 34 of 1971) (hereinafter called 'the Act'). In these cases, the Magistrate took cognizance on the report of Police Officers. If this point is answered in the negative, the entire proceedings in these cases and similar other cases which are now said to be pending in the High Court would stand quashed. But on the contrary, if it is answered in the affirmative, these petitions and other similar petitions pending could be disposed of finally on the merits of each case.

(2.) IT is necessary to note the relevant provisions of the Act. This Act came into force on 30th August 1971 repealing the Tamil Nadu Abkari Act, 1886 (Tamil Nadu Act 1 of 1886) and the Tamil Nadu Abkari Ordinance, 1971 (Tamil Nadu Ordinance No. 8 of 1971). This Act has been passed to consolidate and amend the law relating to the production, manufacture, possession, import, export, transport, purchase and sale of intoxicating liquor in the State of Tamil Nadu. While making provisions for Import, Export and Transport under Ch. 3, Manufacture, Possession and Sale under Ch. 4, Control and Regulation of Molasses under Ch. 5, levy of duties under Ch. 6, and Licences, etc. under Ch. 7, the Act has also made provision for the appointment of various officers for Establishment and control under Ch. 2, and their powers and duties are enumerated under Ch.9, and penalties for the various offences committed under the Act are provided under Ch. 10. We are now concerned with the prosecution in respect of the offences committed under the Acts.

(3.) "Excise Inspector" is defined in Clause (8) of Section 2 of the Act, which is as follows: "Excise -inspector means an officer appointed under Clause (d) of Section 3."