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1966 (3) TMI 75 - SUPREME COURTwhether by disposing of the plant and machinery without permission an offence was committed and if so, by whom ? Held that:- In our judgment both these questions must be answered in favour of the State of West Bengal. It was overlooked in the High Court that under the proviso to clause 12 of the Order of 1955 the licence, although granted before that Order was brought into force, came under its terms. The words of that proviso refer to a 'licence issued' under any of the earlier orders as something done or action taken under the corresponding provision of the 1955 Order. The High Court erred in interfering with the conviction of the respondent. We accordingly allow the appeal, set aside the acquittal ordered by the High Court and restore the conviction under s. 5 of the Imports and Exports (Control) Act, recorded by the Presidency Magistrate together with the fine of ₹ 200 or simple imprisonment for one month.
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