(1.) These are eight rules issued by this Court calling on the District Magistrate and also on the opposite parties to show cause why the order complained of, namely, that of the Deputy Magistrate of Serajgunge, dated 11 November 1927, discharging the accused under Section 253, Criminal P.C., should not be set aside or such other order made as to this Court might seem fit and proper.
(2.) The facts involved in these eight rules are the same and they may be conveniently disposed of by one judgment.
(3.) The petitioners are eight different taxpayers within the Serajgunge Municipality. The opposite party No. 1 is the Chairman of the Municipality, the opposite party No. 2 is the Warrant Bailiff and the opposite party No. 3 is the Tax Collector. They are the accused in these cases. The case for the prosecution is that the Chairman of the Municipality in direct contravention of the provisions of the Bengal Municipal Act realized certain arrears of taxes and costs by the issue of distress warrants and thereby committed an offence punishable under Section 384, I.P.C. The learned trying Magistrate was of opinion that under the provisions of Section 197, Criminal P.C. the sanction of the Local Government was necessary before any proceedings against the Chairman of the Serajgunge Municipality could be maintained. He thereupon dismissed the case against the Chairman. As regards the other two accused, the Magistrate was of opinion that they were only acting under the orders of the Chairman and there was no case against them. Against the orders of the trying Magistrate applications were made to the Sessions Judge of Pabna-Bogra under Section 436, Criminal P.C. but those applications were dismissed, as the learned Sessions Judge was of opinion that the orders of the trying Magistrate in these cases were correct.