(1.) The petitioners, two in number, petitioner No. 2 being a licensee and petitioner No. 1 being his salesman, have filed this criminal miscellaneous case for quashing the criminal proceedings started against each of them under Section 47(a) of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the 'Act'), cognizance whereof was taken by the Chief Judicial Magistrate on 28-11-75.
(2.) After cognizance was taken on 28th November, 1975, the Sub-Divisional Judicial Magistrate transferred the case to the file of another Judicial Magistrate, Second Class for disposal on the same day. On the 14th of February, 1976, the petitioners filed a petition before the trial court stating that inspite of the absence of any sanction from the State Government cognizance was taken in this case beyond the period of limitation prescribed and as such the prosecution being bad in law, it cannot legally lie and the petitioners should, therefore, be discharged.
(3.) By the impugned order dated 25-6-1976 and for reasons stated therein, this prayer of the petitioners was rejected and it is this order (hereinafter referred to as the 'impugned order') which the petitioners have taken up before this Court under Section 482 of the Code of Criminal Procedure, 1973 (the new Code) for quashing the criminal proceedings by setting aside the impugned order.