Bengal Excise Act, 1909
Sections 46A(c)(e), 46B & 52—Recovery of 292 bottles of non-duty paid overseas foreign liquor—Complaint against the petitioner-director of the company without impleading company as an accused—Maintainability of—Place of seizure and seized articles on which the case has been initiated, is the registered office of the company—Petitioner has also been arrested from the office of company—In absence of the company being arraigned as an accused, a complaint against the petitioner is not maintainable—Clear violation of Section 46B of the Bengal Excise Act—Proceedings quashed.
[Paras 31 to 36]