1992 (3) TMI 4

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..... e passed by the learned judicial Magistrate, 1st Class, 6th Court, Nagpur. Briefly stated, the facts are that the appellants were running a partnership concern known as Loiya Brothers at Kamptee, Nagpur. This registered partnership firm was carrying on business in the manufacture of "bidis" in the relevant assessment years. It had ceased to do business with effect from December 31, 1972, but, in t .....

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..... ischarged under section 245(2) of the Code of Criminal Procedure, 1973. The learned Magistrate, after perusing the averments in the complaint and the supporting documents, came to the conclusion that the date of cessation of business mentioned as December 31, 1969, was merely a bona fide mistake and no mens rea could be culled out and, accordingly, directed discharge of the accused persons. Agains .....

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..... admitted the appeals and granted an interim stay of further proceedings in the trial court. Therefore, for more than a decade now, the proceedings have been pending in the trial court. We do not see that any useful purpose will be served by proceeding with the complaint after such a long lapse of time. It seems that, after the returns were filed on August 16, 1973, one of the partners, i.e., accus .....

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