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The High Court of Calcutta allowed the revision petition filed by the accused in a Companies Act case, directing the Magistrate to grant exemption from examination under section 313 of the Criminal Procedure Code. The Magistrate had rejected the exemption without providing any reason, despite the accused being exempted from personal appearance under section 205 of the Code. The court found no incriminating evidence requiring examination under section 313 and ordered a quick disposal of the case.
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