Lilamoy Ghosh, J. - (1.) In a case under Section 46A of the Bengal Excise Act, 1909, the learned S.D.J.M., Asansol discharged the petitioners. Against that there was a motion to the learned Sessions Judge. By his order dated 20.9.1980, the learned Sessions Judge set aside the order of the learned Magistrate and directed him to proceed with the case from the stage as it stood on 19.5.1980.
(2.) Against that order of the learned Sessions Judge, the petitioners have filed this revisional application. Mr. Moni Bhusan Sirkar, the learned Advocate for the petitioners, has urged two points. His first point has been that the case as placed, does not disclose any offence under the Excise Act at all. His second point has been that under Section 92 of the Bengal Excise Act previous sanction of the State Government was needed and the prosecution must have been instituted within six months after the date of the act complained of.
(3.) Mr. A.R. Saha, the learned Advocate appearing for the State, has supported the judgment and order of the learned Sessions Judge. His contention has been that the petitioners committed an offence under Section 46A(c) of the Act. As to the previous sanction and the necessity of launching the prosecution within six months from offence, his argument has been that the whole section is intended against the prosecution of excise officials.;