(1.) THE excise Sub-Inspector, Gohad, filed a report against the accused Nanda singh under Section 33 of the Madhya Bharat Excise Act (Act No. 14 of 1952) for the possession of illicit liquor. In the course of proceedings, the Excise Sub-Inspector, who was prosecuting the case absented himself on 10-6-55, and the trial Court in consequence dismissed the proceedings under Section 247 of the criminal Procedure Code. The State Government has filed this appeal on the ground that the provisions of Section 247 are not applicable to a report filed by the Excise Officer, because by reason of Section 61 of the Excise Act, such a report is deemed to be a Police report filed under Section 190 of the Criminal Procedure code.
(2.) AFTER hearing the arguments of the learned Government Advocate and Mr. T. N. Saksena, learned counsel for the respondent, I am of the opinion that the government appeal must be allowed.
(3.) SECTION 61 of the Excise Act runs as follows :