TMI Blog1964 (11) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Information had been received by Sri C.P. Anand (P.W.1.), Superintendent, Central Excise, Kannuj who was camping at Gursahaiganj, that a truck loaded with tobacco on which no duty had been paid, was to be found in Chhibramau Tahsil, in district Farrukhabad, coming from Purabhoj on the Grand Trunk Road. Consequently, the Superintendent of Central Excise arranged two parties one headed by Shri R.D. Kapil and another by Shri A.M. Warse. The party of Shri R.D. Kapil was posted at Gursahaiganj Railway Crossing and the party of Shri A.M. Warse was directed to proceed to Purabhoj. Information was also sent to Shri S.P. Bakshi, Deputy Superintendent, Central Excise, Chhibramau, to reach toll tax barrier No. 1 of Chhibramau. After making this arrang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 147530 duly filled up purporting to bear the seal of the Deputy Superintendent Incharge, Multiple Range, Central Excise, Farrukhabad, and also the purported signature of this officer. A recovery memo of what was recovered was prepared and two statements - one of the appellant, Rajendra Kumar (Ex. Ka-1) and another of the driver, Kripa Shanker (P. W. 9) (Ex. Ka-30), were taken. These statements contained confession of the appellant and the allegations made by Kripa Shanker (P. W. 9) On 10th of June, 1960, Shri Anand (P. W. 1) sent a written report to the Assistant Collector, Central Excise, for necessary action and a case was duly registered at police station Chhibramau on 13th of June, 1960, at 8 a.m. This case was investigated by three Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t one. The object of this assertion apparently was to falsify the otherwise overwhelming evidence that the appellant was arrested at toll barrier No. 1. Trucks passing through the municipal limits of Chhibramau were made to pay Rs. 5/- at barrier No. 1 for which a receipt was issued to them. On the presentation of this receipt at the other end Rs. 4/- was to be returned and Re. 1/- retained as toll tax. After the payment of the toll tax at the first barrier and the return of the security at the second barrier were both proved, it was hoped that this would falsify the prosecution case entirely. The person who was alleged to have paid the money at the first barrier and to have obtained a return of Rs. 4/- at the second was Bansi (C. W. 1). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheo Saran Moharrir at the next barrier, who appears to be quite friendly with Bansi, had given Bansi the receipt for Re. 1/- after returning the security without bothering to ask questions or to see the truck itself. If either of the two clerks had seen the truck or was not concealing truth he would have been able to depose something about its occupants. Their evidence on this aspect of the matter shows that they appear to be concealing the truth. It is however difficult on the evidence on the record, to hold that they were not duped by Bansi (C. W. 1). In any case, Bansi (C. W. 1) appears, very cleverly, to have obtained all these false entries at the toll barriers in order to help the appellant. It is, therefore, necessary to issue a no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the investigation of the case after it was sent to the ordinary police. The money was not pocketed by him but was deposited in the Excise Department. It may be that the money was seized unnecessarily although even that is dutiful as money sometimes gives valuable clues about the offence committed. It cannot, however, be said that the mere seizure of the money, together with other articles, indicated that the motive of the Excise officers was dishonest. Honestly on the part of the citizens as well as the officers of the State is to be zealously safeguarded, and any evidence of dishonesty has to be ruthlessly scrutinised and investigated. Nevertheless, a charge of dishonest or mala fides ought not to be lightly made against officers perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Central Excises and Salt Act which invests Excise Officers with the powers of Inspectors of Police investigating cases and entrusts them with the duties of such investigating officers acting under the Code of Criminal Procedure. I, therefore, hold that the view taken by the trial court was quite correct, and this confession was rightly excluded from evidence on the ground that the Superintendent of Central Excise was a "police officer" for purposes of Section 25 of the Evidence Act nevertheless there is overwhelming evidence in this case to justify the findings arrived at by the trial court with which I concur. 6.Lastly, it was urged that the sentences awarded are excessive inasmuch as the appellant was only 26 years of age at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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