Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1964 (3) TMI 121

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as sub-standard. On receipt of the report the Inspector of Drugs filed a complaint against the applicants alleging that they had committed an offence punishable under Section 27 read with Section 18 of the Drugs Act, 1940 (to be referred hereinafter as the Act). The complainant led evidence as to the supply of the Olive Oil by Messrs. P. Cool Co. Ltd., Lucknow, the taking of the sample and also the report of the Government Analyst. No attempt was made to prove who the partners or directors of the Firm were and to what extent the applicants were responsible to the Company. The applicants, however, made a statement as if they were the partners of this Company. 3. The Magistrate discharged the applicants of the offence, but this ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emed to be guilty of the offence. Similarly, under sub Section 12 of Section 34 director, manager, secretary or other officer of the Company can also be deemed to be guilty if it is proved that the offence was committed with his consent or connivance or is attributable to any neglect on his part. 6. A reading of Sections 27 and 34 of the Act shall make it clear that the following category of persons can be convicted of the offence under Section 27: (a) the actual seller; (b) the principal on whose behalf the sub-standard drug was sold; (c) in the case of a Company, the Company itself; and also (i) every person in charge of, and responsible to the Company for the conduct of the business of the Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l merely show that they were partners of the firm and not that they were in charge of, and responsible to the Company for the conduct of its business, or that the offence was the result of their negligence or was committed with their consent or connivance. For want of evidence no charge could be framed against the applicants and they deserved to be discharged of the offence as was done by the Magistrate. The order of the Sessions Judge directing further inquiry is thus against the law and deserves to be set aside. The Drugs Inspector would have been well advised to make the complaint alter collecting the necessary evidence. Whether he can make another complaint after making a proper investigation is not in issue in the present revision and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates