TaxTMI 
TaxTMI 
2003 (10) TMI 632
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....ition was to quash the criminal proceedings initiated against them in CC No.201/2000 on the file of the II Metropolitan Magistrate, Vijayawada. The challenge of the appellants before the High Court in the said petition was based on the ground that the cognizance of the alleged offence taken by learned Magistrate was barred by limitation under Section 469 of the Code. It was also urged that the Magistrate could not have taken cognizance of the offence based on a complaint made by Drug Inspector, Zone I, Vajayawada who was not one of the authorised officers under the Notification issued by the Government of Andhra Pradesh under the provisions of the Drugs and Magic Remedies (Objectionable Advertisements) Act, 1954 [the Central Act of 1954]....
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....d the jurisdiction flowing from the said Notification. Learned counsel further contended that the High Court was in error in coming to the conclusion that the limitation prescribed under the Code was applicable only for the filing of the complaint and not for taking of the cognizance which according to learned counsel, is opposed to the very language of Chapter XXXVI of the Code. He further submitted that the court below was in error in coming to the alternate conclusion that on the facts of this case the period of limitation, can be extended because said time was taken in obtaining sanction from the Government. For this purpose, he relied on a judgment of this Court in State of H.P. v. Tara Dutt & Anr. (2000 1 SCC 230). Per contra, Mr. ....
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.... the Government of India with a view to control the advertisements of drugs in certain cases and to provide for matters connected with the Central Act of 1954. Paragraph 2 of the said Notification authorizes the Officers of the Drugs Control Adminsitation, Drugs Inspectors appointed under Section 21 of the Drugs Act, 1940 and other officers mentioned therein to act under Section 8 of the Central Act of 1954 to seize and detain any document, article or thing which such officer has reason to believe to contain any advertisement which contravenes the provisions of the Act. The said Notification also provides for obtaining the necessary previous sanction under Section 14(1)(d) of the Act, wherever necessary. These provisions of the Act, in our ....
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....terial which would indicate the commission of an offence under the Central Act of 1954 as also to file a complaint as has been done in this case. This takes us to the next argument addressed on behalf of the appellants in this case that is the bar of limitation. It is an undisputed fact that in this case the detection of the offence was on 5.3.1999. The complaint in question was lodged in the court on 3.3.2000 which is within the period of limitation of one year. However, the Magistrate took cognizance of the offence on 25.3.2000. If the statute has put the period of limitation on the court taking cognizance then in this case the period of limitation being one year, the appellant is right in contending that the bar of limitation applies ....
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....alf of the appellants that the limitation prescribed by the said Chapter applies to taking of cognizance and not filing of complaint or initiation of the prosecution. We cannot accept such argument because a cumulative reading of various provisions of the said Chapter clearly indicates that the limitation prescribed therein is only for the filing of the complaint or initiation of the prosecution and not for taking cognizance. It of course prohibits the court from taking cognizance of an offence where the complaint is filed before the court after the expiry of the period mentioned in the said Chapter. This is clear from Section 469 of the Code found in the said Chapter which specifically says that the period of limitation in relation to an o....