R P SHARMA Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioners, four in number, have filed the present application for quashing their prosecution under Section 47(a) of the Excise Act and also for quashing the order dated 8.9.1989 passed by the Chief Judicial Magistrate, Siwan, in Case No. CII -182/87 rejecting their application to drop the proceeding on the ground of its being barred by limitation in view of the provision contained in Section 96 of the Bihar Excise Act, 1915 (hereinafter referred to as 'the Act ').

(2.) THE facts giving rise to the filing of the present application are that petitioner no. 1, namely, R.P.Sharma, is the Manager of Precious Carrying Corporation Ltd. Hajiganj, Patna City (for short 'Corporation '), petitioners no. 2 and 3, namely, Niranjan Singh alias Bhandariji and Laxmi Prasad Yadav are the owners of the trucks, bearing registration nos. BPA -8455 and BPP 3215, respectively and petitioner no. 4 is the driver of Truck No. BPA -8455. The District Excise Officer issued an import permit on 19.5.1987, which was valid up to 18.6.1987, in favour of M/s McDowell and Co. Ltd., Lucknow, for importing India made foreign liquor (for short 'IMFL ') from the McDowell and Co. Ltd., Hathidah. The validity of the said import permit was extended upto 25.9.1987. On the basis of the import permit, an export permit dated 16.9.1987 was issued by the Excise Superintendent posted at the McDowell and Co. Ltd., Hathidah, for exporting 4387.40 L.P Litres of IMFL to the said M/s McDowell and Co. Ltd., Lucknow. On 19.9.1987, a transport permit was issued by the Distillery Officer, McDowell and Co. Ltd., Hathidah for export of the aforesaid quantity of IMFL contained in 662 cartons by truck no. BPP 3295. On 28.9.1987, at Guthani Check post in the district of Siwan, truck no. BPA 8455 was found carrying 662 cartons of IMFL and the same was detained by the Excise Officials and on scrutiny, it was found that the same was carried in violation of export permit no. 366 dated 16.9.1987 and the excise transport permit dated 19.9.1987. The ex - ( port permit was valid up to 25.9.1987 and * the aforesaid quantity of IMFL was carried on 27.9.1987 by a vehicle, for which no transport permit was granted as the transport permit was granted in respect of truck no. BPP 3295. Thus, the driver and the owners of the said vehicles have committed an offence punishable under Section 47(a) of the Act. The Sub -Inspector of Excise proceeded with the investigation and submitted a prosecution report dated 9.4.1989 in terms of Section 78(4) of the Act, which was received in the court of the Chief Judicial Magistrate on 22.4.1989, on the basis of which cognizance was taken on 9.6.1989 under Section 47 of the Act.

(3.) LEARNED counsel for the petitioners submitted that in terms of the provisions contained in Section 96 of the Act, the cognizance has to be taken within six months after the date of the act complained of. In this case, the date of the act complained of is 28.9.1987, whereas, the cognizance has been taken on 9.6.1989 and as such the same is barred by limitation. In support of his submission, he relied upon the aforesaid two decisions as well as upon an unreported order/ judgmant passed by me on 27.4.1994 in Cr. Misc. No. 2597 of 1994 (Fojo Singh and another vs. State of Bihar), wherein relying upon the aforesaid two decisions, I had quashed the prosecution on the ground that the cognizance was taken beyond six months after date of the act complained of.