1981 (1) TMI 295

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....r Section 61 of the Punjab Excise Act for the prosecution of the Petitioners on 28th September, 1979. 2. The Petitioners have sought the quashing of the proceedings on the ground that the challan having been put in beyond the period of limitation as envisaged under Section 75 of the Punjab Excise Act, 1914, and Section 468 of the Code of Criminal Procedure the Magistrate concerned had no power to take cognizance of the offence against the Petitioners. 3. In the written statement, the aforesaid facts are not disputed. However, it is pleaded that the Excise Department had approached the State Government under Sub-section (2) of Section 75 of the Excise Act for special sanction to launch prosecution after the expiry of the period of one ....

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....ce which is punishable with the more severe punishment or, as the case may be, the most severe punishment. Section 470(3) of the Code is in these terms: 470. (3) Where notice of prosecution for an offence has been given, or where, under any law for the time being in force, the previous consent or sanction of the Government or any other authority is required for the institution of any prosecution for an offence, them in computing the period of limitation, the period of such notice or, as the case may be, the time required for obtaining such consent or sanction shall be excluded. Explanation.--In computing the time required for obtaining the consent or sanction of the Government or any other authority, the date on which t....

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....-section (2) of Section 75 of the Excise Act and if that is not done and special sanction, as envisaged by Sub-section (2) of Section 75, of the State Government is not forthcoming, than even if Clause (c) of Sub-section (2) of Section 468 of the Code envisages a period of three years for the launching of the prosecution for the kind of offences, with which the Petitioners are charged herein, no prosecution can be launched after the expiry of the period of one year and the Court would stand debarred from taking cognizance of the offences in question. However where special sanction of the State Government had been sought for by the prosecuting agency and the sanction had been given by the State Government and the period envisaged by Section ....