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1965 (8) TMI 53

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..... Appellant. B. Sriramulu for the Respondent. JUDGMENT There are six petitioners in these revision cases. The first petitioner, Nagamani Transports, is a private limited company, and petitioners Nos. 2 to 6 are its directors. The second petitioner is the husband of the third petitioner. The fourth petitioner is their daughter and the sixth petitioner is the fourth petitioner's husband. The fifth .....

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..... that fact the learned Magistrate found them guilty and in each of the cases fined each of the accused Rs. 100. The accused have filed the present revision cases. The second petitioner died after the revision cases were filed. Learned counsel for the petitioners urged as a preliminary ground that the offences in question were committed in Tiruchi district where the head "office of the company is .....

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..... me. In that case there was default in filing the balance-sheet before the Registrar whose office was at Calcutta. The relevant provision (section 134 of the old Act) provided for the filing of the balance-sheet with the Registrar of Companies at Calcutta. The Calcutta High Court held that the offence was cognisable in the Presidency Magistrate's Court at Calcutta and that, in any event, section 18 .....

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..... Thirdly, the learned counsel for the petitioners urged that there was a provision in the earlier Act of 1913, section 3, dealing with jurisdiction of different courts to take cognisance of offences and which stated that the contravention of any provision in that section would not invalidate a proceeding by reason of its being taken in the wrong court. The learned counsel urged that this provision .....

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..... in the earlier part of this judgment. I therefore confirm the convictions of the petitioners in both the cases but the fine levied appears to be excessive, especially as the second accused, the principal man concerned is dead, I reduce the fine to Rs. 40 in the case of each accused in each of the cases, in default to simple imprisonment to one month each. With this modification the revisions are .....

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