(1.) This is a reference by the learned Sessions Judge of Durbhunga forwarding the case of Fanindra Nath Chatterjee and Chandoo Khan, who were convicted by a Deputy Magistrate under Section 186 of the Indian Penal Code and sentenced to pay a fine of Rs. 50 and Rs. 20 respectively, with a recommendation that the convictions and sentences should be set aside.
(2.) Two grounds have been suggested for the interference of this Court. First, that the Magistrate had no jurisdiction to try the case summarily, inasmuch as the complaint filed by the complainant discloses an offence punishable under Section 189 of the Indian Penal Code, which is not triable summarily, and secondly, that the warrant of distrain made over to the complainant authorised him to distraint the properties of the defaulters named therein found in certain premises described in the warrant. It has been found that the goods, which had been placed in the premises named in the warrant, had a short time previously been removed to another shop, which was fictitiously opened under the style of Minto Brothers, but which was really in the same ownership as the old shop.
(3.) It is contended that the tax-daroga under this warrant had no right to seize the properties in the shop owned by the Minto Brothers.