1962 (2) TMI 58

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..... hur, Advocate, for the appellants (in both the appeals) --------------------------------------------------   The judgment of the Court was delivered by   KAPUR, J.-These are two appeals directed against the order of the High Court of Madhya Pradesh rejecting a reference made by the Sessions Judge against the prosecution of the appellants for contravening the provisions of the C.P. & B .....

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..... the objection on the ground that it was not the proper forum for raising the objection. Four revisions were taken to the Sessions Judge who on May 4, 1959, made a reference to the High Court for quashing the proceedings. But the High Court rejected the reference on the ground that a person making a false return neither acts nor purports to act under the Act and therefore section 26(2) is not appli .....

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..... r documents or knowingly furnishing incorrect information. Section 26 relates to the protection of persons acting in good faith and limitations for suits and prosecutions. The section when quoted is as follows:   "Section 26. (1) No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in good faith done or intended to be done under .....

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..... rosecutions or other legal proceedings. That, in our opinion, is not what the words used in sub- section (2) mean. They are words of wider import and would cover cases of all persons including persons other than Government servants. There are no words restricting the meaning of "any person" and no reason has been shown why those words should not include the appellants.   The ground on which .....

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..... king of the returns and production of the accounts were done under the Act and cannot be said to be outside the provisions of the Act.   In our opinion the High Court was in error in rejecting the reference. The appeals are therefore allowed. order of the High Court is set aside and the proceedings in the trial Court are quashed.   Appeals allowed. 
Case laws, Decisions, Judge .....

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