EMPEROR Vs. MOTI LAL CHANDER

JUDGEMENT

(1.) This is an appeal from the judgment and sentence of the second Presidency Magistrate of Calcutta, who has convicted the appellants, Mati Lal Chandra and Promotha Lal Chandra, of transporting exciseable articles from Chander nagare to Calcutta under Section 46, Act V of 1909, and of being in possession of exciseable articles knowing the same to have been unlawfully imported under Section 52 of the same Act read with Section 55 of the Act and sentenced them both under Section 57 to a fine of Rs. 1,000 each or in default one month s rigorous imprisonment.

(2.) The facts are as follows: There is a manufactory of drugs known as the Indian Pharmacy Co., situate in French territory at Chandernagore within the compound of the Distillery of the French Government. This factory is ostensibly owned by a lady, named Giribala Dassi, widow of the gentleman who originally started the business.

(3.) The accused persons are her nephews and the first is a Pleader at Hughly, the second a clerk in the office of the Director of Commercial Intelligence in Calcutta. Their family house is at Chandernagore, but they seem to habitually reside in Calcutta. For the purposes of this case, we may take it on the evidence, though the appellants disputed this, that these gentlemen both have an active interest in the management of the Chandernagore business. On the 29th August 1911, the accused No. 2 received an order from Messrs. B. K. Paul, large wholesale and retail druggists in Calcutta, for three cases of tinctures consisting of 25 one pound bottles of each of (1) Tincture of Cinchona, (2) Tincture of Cardamom, (3) Spirits of Nitric Ether, (4) Tincture of Ginger. This order is Exhibit B in the case and is of some importance. It is headed "Indian Pharmacy"; it is on a printed Invoice slip of B. K. Paul & Co., and it says "Please supply" the tinctures already mentioned and is signed B. K. Paul & Co., admittedly by one Haridhan Nag, P. W. No. 2, who is Manager and Superintendent of the godown and signs for Messrs. B. K. Pal,