GHOSH & BASU Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) Perused the application under Section 482 of the Code of Criminal Procedure and its annexures. Also perused the supplementary affidavit filed in this case by the petitioners.

(2.) This case has been filed by the petitioners challenging the issue of summons upon them from the 10th Court of learned Metropolitan Magistrate, Calcutta under the provisions of West Bengal Shops and Establishments Act, 1963. Petitioners have challenged applicability of the said Act in connection with their Chartered Accountant Firm.

(3.) At the time of hearing, Mr. Sharma, learned Counsel appearing for the State fairly submits that the provisions of West Bengal Shops and Establishments Act, 1963 do not apply to a Chartered Accountant Firm and therefore, the prayer of the petitioners may be considered for quashing the proceeding in the Court below favourably under Section 482 of the Code of Criminal Procedure.