MAHESH KUMAR GOYAL Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This is an application under Sections 401 and 482 of Cr. P. C. read with Article 227 of the Constitution of India filed by the petitioners, Mahesh Kumar Goyal and Dinesh Kumar Goyal challenging the order dated 16th July, 1999 passed by the learned C.M.M., Calcutta in connection with a non-existing proceedings in which the petitioners' prayer for dropping the proceeding for non-filing of the complaint by the respondent was rejected with the observation that learned C.M.M. had no power under Section 482 of Cr. P.C. to drop any proceeding where the complaint was not filed.

(2.) Being aggrieved by the said order the present petitioners preferred this application praying for dropping the non-existing proceeding pending before the learned C.M.M., Calcutta and/or to direct the learned C.M.M., Calcutta to drop the non-existing proceeding.

(3.) The background of this case is that the petitioners are registered dealers under the MODVAT Scheme. However, a search was conducted in the business premises of the petitioners and in course of search the books of accounts, other documents and cash amounting to Rs. 17,80,000/-were seized and on 16th January, 1996 the petitioners were arrested and produced before the learned C.M.M., Calcutta under a report of the Intelligence Officer, DGAE (C.Ex.) Calcutta that they were liable to be prosecuted under Section 13 for offence punishable under Section 9 of Central Excise and Salt Act, 1944. The petitioners were bailed out on 30.1.1996 and, ultimately, their bail was confirmed on 29.3.1996.