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Issues Involved:
1. Legality of the pronote as part of the assets in Encumbered Estates Act proceedings. 2. Validity of the complaint filed by the liquidation officer under Section 422, Penal Code. 3. Examination of witnesses after arguments were concluded. 4. Severity of the sentence imposed. Issue-wise Detailed Analysis: 1. Legality of the pronote as part of the assets in Encumbered Estates Act proceedings: The applicants contended that the pronote did not form part of their assets and was not necessary to be shown in the Encumbered Estates Act proceedings. This contention was dismissed as Section 8 of the Encumbered Estates Act requires the landlord applicant to file a written statement listing all properties liable to attachment and sale under Section 60, Civil Procedure Code. The pronote was a debt due to the applicants and was therefore liable to be included. It was necessary for the applicants to show it in their written statement to make it available to the liquidation officer for debt liquidation. 2. Validity of the complaint filed by the liquidation officer under Section 422, Penal Code: The applicants argued that the liquidation officer, as a Court, could not file a complaint for an offence under Section 422, Penal Code, as it does not fall within the purview of Section 476 read with Section 195, Criminal Procedure Code. The Court held that while the liquidation officer, acting as a civil or revenue Court, could not make a complaint under Section 476, Criminal Procedure Code, this did not conclude the matter. Under Section 190, Criminal Procedure Code, a Magistrate can take cognizance of an offence upon receiving a complaint, a police report, or information from any person. The liquidation officer's communication to the Sub-Divisional Magistrate, setting out the facts constituting the offence, was deemed a valid complaint. Even if the liquidation officer acted merely as a Court, he could still lodge a complaint as a public officer. The Magistrate could treat an invalid complaint as information under Section 190(1)(c), Criminal Procedure Code, and proceed accordingly. 3. Examination of witnesses after arguments were concluded: The applicants contended that the trial was vitiated because the Magistrate examined witnesses after the arguments were over. The Court found that Section 540, Criminal Procedure Code, empowers a Court to summon or re-examine any witness at any stage of the trial if their evidence is essential to the just decision of the case. The Magistrate's action of recalling witnesses and allowing the accused to file a written statement did not prejudice the accused. The trial continues until the judgment is delivered, and the Court is entitled to examine witnesses in the interest of justice before delivering the judgment. 4. Severity of the sentence imposed: The applicants argued that the sentence was too severe and that imprisonment was not called for. The Court found that the sentence imposed by the lower Court was appropriate and saw no reason to interfere. The revision application was dismissed, and the applicants were ordered to surrender to their bail and serve out the rest of the sentence.
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