(1.) This revision petition is directed against an order of the Additional Judicial Second Class Magistrate, Guntur passed on 7th August, 1965. It arises in the following circumstances.
(2.) Shri V. M. Luther, Deputy Superintendent of Central Excise, and Shri P. Bhiksheswara Rao, Inspector of Central Excise of the Divisional Preventive Section of Vijayawada conducted a stock-taking in the tobacco warehouse of Messrs. Rajasthan Tobacco Company at Koppuravur, Guntur District. During the said stock-taking, they found several irregularities. They, therefore initiated some proceedings against one Bhavarlal (A-2) who is the Cashier and Modumal (A-1) who is the proprietor of the said firm. While matters stood thus, Modumal (A-1) appeared before the Deputy Collector of Central Excise on 4th January, 1964 with a complaint dated 27th December, 1963 alleging inter alia that the said two Officers of the Excise Department had taken loans of Rs. 200 and Rs. 100 from the Company and gave signed vouchers therefor. These vouchers were produced before the Deputy Collector along with an extract of day-book for 16th November, 1963. The Deputy Collector asked these officers to explain. They denied the allegations and stated that the receipts have not been signed by them and that they are forged. The receipts, therefore, were sent to the Government Examiner of Questioned Documents, Simla to be compared with the admitted signatures of the said two Officers. In his letter dated 23rd June, 1964, the Expert gave opinion that the signatures appearing on the two vouchers do not tally with the admitted signatures.
(3.) Consequently, the Headquarters Assistant Collector of Central Excise, Hyderabad sent a complaint on 20th January, 1965 against Sri Modumal (A-1) to the Superintendent of Crime Branch, C.I.D., Hyderabad.. The said Superintendent endorsed the original complaint to Inspector Venkata Rao of Crime Branch, C.I.D., Hyderabad for necessary action on 21st January, 1965. The Inspector Venkata Rao thereupon filed an application before the Principal Judicial Second Class Magistrate, under section 155 (2) Criminal Procedure Code, on 22nd January, 1965 and sought permission to investigate. The Principal Judicial Second Class Magistrate at Guntur passed an order on 22nd January, 1965 under section 155 (2), Criminal Procedure Code, permitting the said Inspector, Crime Branch, C.I.D. to investigate into the case. The Inspector of Police, Crime Branch, C.I.D., Hyderabad registered the F.I.R. on 23rd January, 1965 and conducted investigation into the matter.