Search witness requirement is directory where the statute applies criminal procedure only so far as may be, restoring licence cancellation.

Section 54 of the United Provinces Excise Act, 1910 incorporates the Criminal Procedure Code search procedure only so far as may be, so the presence of two independent and respectable witnesses is not an absolute requirement in every case. Where a night search was conducted after a bona fide attempt to secure suitable local witnesses, the absence of two such witnesses did not by itself invalidate the search, especially when the seizure of incriminating material was not disputed. The appellate authority erred in treating that procedural objection as fatal, and the cancellation of the liquor licence was restored.

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Issues: (i) Whether a search and seizure under Section 54 of the United Provinces Excise Act, 1910 becomes invalid for want of strict compliance with Section 100(4) of the Code of Criminal Procedure, 1973 requiring two independent witnesses.

Analysis: Section 54 makes the Criminal Procedure Code applicable to searches only "so far as may be", which imports flexibility and not rigid or absolute compliance. The requirement of two independent and respectable witnesses is therefore not mandatory in every situation. Where the search is conducted at night and no suitable local witness is readily available despite an attempt to secure one, the absence of two such witnesses does not by itself vitiate the search. The Court also noted that one witness was an independent local inhabitant and the other was associated with the licensee's shop, and the seizure of incriminating material was not disputed.

Conclusion: The search was not invalid merely because two independent local witnesses were not associated, and the appellate authority erred in setting aside the cancellation on that technical ground.

Final Conclusion: The impugned appellate order was quashed and the writ petition was allowed, with the cancellation of the liquor licence restored.

Ratio Decidendi: Where a statute applies the search procedure of the Criminal Procedure Code only "so far as may be", the witness requirement is directory and substantial compliance is sufficient if independent witnesses are not practically available despite bona fide to secure them.

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