Sen, J. - (1.) This revisional application is directed against an order of Sri K. C. Sen, Presidency Magistrate, Calcutta, discharging the accused Hari Prasad Lohia and Manick Chand Lohia in respect of an offence under Section 5, Exports and Imports' (Control) Act, 1947. The petitioner C. T. A. Pillai is Assistant Collector of Customs, Calcutta. The accused Hari Prasad Lohia is a Managing Director of a Company styled 'East India Commercial Co. Ltd., with its office at 38 Netaji Sub-has Road, Calcutta. The accused Manick Chand Lohia is an employee of Hari Prasad Lohia. The East India Commercial Co. Ltd., has a jute mill at Ellore in Madras State known as Srikrishna Jute Mills.
(2.) On 27-9-1948, Hari Prasad Lohia as Director of the East India Commercial Co. Ltd., filed an application to the Chief Controller of Imports, New Delhi, for a license for importing 20,000 fluorescent tubes and 2000 fixtures for fluorescent tubes from the United States of America. In the application he specified that the goods were required 'for own use', and not for sale. He was granted a license signed by M. L. Gupta, a licensing officer attached to the office of the Chief Controller of Imports, New Delhi and the license is dated 8-10-1948.
(3.) In the license granted the following condition was rubber-stamped: "This licence is issued subject to the condition that the goods will be utilised only for consumption as raw material or accessories in the licence-holder's factory and that no portion thereof will be sold to any party". This condition was also signed by the licensing officer Mr. M. L. Gupta and there are the words 'for Chief Controller of Imports' below the signature of M. L. Gupta under the stamped condition. After the goods had arrived, report reached the Chief Controller of Imports that the company was violating the condition of the licence and was selling the goods to various parties all over India. The matter was taken up by the Special Police Establishment, Government of India, and the Special Police Establishment submitted a chalan against Hari Prasad Lohia and others. The Assistant Collector of Customs C. T. A. Pillai lodged a petition of complaint against the two accused in respect of the offence under Section 5 of the Imports and Exports (Control) Act, 1947 which appeared to have been committed by them by violation of the condition of the licence.;