TaxTMI 
TaxTMI 
2023 (5) TMI 1378
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....ding order taking cognizance dated 15.07.2013 pending in the court of learned Chief Judicial Magistrate, Deoghar. 3. The complaint case has been lodged alleging therein, in nutshell, that On 02.03.2011 the then Inspector of Drugs inspected premises of M/s Bajpai Medicals, Deoghar and the Inspector issued Form-16 on Ciproplus B-WS, 100 mg manufactured by M/s Intercorp Biotech, New Delhi and as per the composition mentioned on the label ciprofloxacin hydrochloride-100 mg is present in 1 gm of the product, which implies that the product is a drug but no drug manufacturing license no. is mentioned on the label and the product is sold as 'nutritional supplement'. The said company was informed regarding the seizure and it was asked to ....
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....elied in the case of State (N.C.T. of Delhi) v. Rajeev Khurana, (2010) 11 SCC 469, paragraph nos.17 of the said judgment is quoted below: "17. The ratio of all these cases is that the complainant is required to state in the complaint how a Director who is sought to be made an accused, was in charge of the business of the company or responsible for the conduct of the company's business. Every Director need not be and is not in charge of the business of the company. If that is the position with regard to a Director, it is needless to emphasise that in the case of non-Director officers, it is all the more necessary to state what were his duties and responsibilities in the conduct of business of the company and how and in what mann....
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.... he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation. -For the purposes of this section- (a) "company" means a body corp....
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....persons and making it obligatory upon the Magistrate to enquire into the case himself, or to direct investigation to be made by police officer, or by such other person as he thinks fit for the purpose of finding out whether or not, there was sufficient ground for proceeding against the accused before issuing summons in such cases." 9. Considering that argument this Court has also decided the same issue in the case of M/s Maithon Power Limited and Others v. The State of Jharkhand and Others", 2022 0 Supreme (Jhk) 700. It is worth considering that there is no exception to the section 202 Cr.P.C, and in that view of the matter, even in the Government complaint case, section 202 Cr.P.C is mandatory and it is admitted that the petitioners are....