D.N.Das Gupta, J. - (1.) This application under Article 227 of the Constitution of India is directed against the order of the learned Chief Presidency Magistrate, Calcutta, dated the 14th August, 1964, rejecting an application of the Commissioner of Commercial Taxes, West Bengal, for stay of production of documents specified in a summons under Section 94 of the Code of Criminal Procedure dated 23rd July, 1963, before a Police Officer, in view of the provisions of Section 25(3) of the Bengal Finance (Sales Tax) Act, 1941.
(2.) The material facts are as follows: On the 18th July, 1963, Bamdeb Das, Inspector of Police, Enforcement Branch, Calcutta, made an application before the learned Chief Presidency Magistrate in the following terms : To The Chief Presidency Magistrate, Calcutta. Re: Summons under Section 94 Cr. P.C. on the Commissioner of Sales Tax, 14, Beliaghata Road. Sir, Most respectfully I beg to submit that the files of the dealers mentioned in the annexure lying with the learned Commissioner of Sales Tax will be required for the purpose of investigation into the marginally noted case. Opinion of the learned Director of Public Prosecution has been obtained to that effect. I, therefore, pray that summons under Section 94 Cr. P.C. may kindly be issued for service and return, so that we may examine and scrutinise all the papers contanied in the respective files.
(3.) It may be noted here that in the copy of the said application which has been made annexure to the affidavit-in-opposition on behalf of the State of West Bengal (respondent) no case has been noted in the margin, as stated in the copy of the application.;