Guha Rav, J. - (1.) This is a petition by the Superintendent and Remembrancer of Legal Affairs, Government of West Bengal, on behalf of the State of West Bengal, Under Section436 Cr. P.C. for setting aside an order of discharge passed by Sri K. C. Sen, Presidency Magistrate, Calcutta.
(2.) It appears that the opposite party Nandaram Agarwala was prosecuted on charges Under Sections 353 & 332 I. P. C. for having obstructed certain public servants entrusted with the execution of a warrant at authorisation of a search of certain premises by the Income-tax Investigation Commission Under Section 6(8) of the Taxation on Income (Investigation Commission) Act, 1947 (Act XXX of 1947). The learned Magistrate, although he examined a number of witnesses did not go into the evidence at all before discharging the opposite party Nandaram Agarwala, but discharged him on the sole ground that the authorised officials actually acted without jurisdiction in searching a room on the 3rd floor of 36 Armenian Street, because there was no mention in the warrant authorising the authorised official to search that room.
(3.) The relevant portion of the warrant of authorisation runs as follows : "Whereas information has been laid before the Commission and on the consideration thereof the Commission has been led to believe that certain books, documents and papers, which are or may be relevant to proceedings under the above Act in the cases compendiously known as the S. Jhabarmull group (R. C. No. 313) and connected cases have been kept and are to be found in (i) the third floor, 17 Kalakar Street, Calcutta, (ii) 47, Khengraputty Street, Calcutta 7, and (iii) the second floor and adjoining rooms, 36, Armenian Street, Calcutta, compound, offices and outhouses or other places in that locality, This is to authorise and require you Sri H. C. Bhari, Authorised Official, Income-tax Investigation Commission (a) to enter and search with such assistance of Police Officers as may be required, the said premises or any other place or places where you may have reason to believe that such books, documents or papers may be found.";