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Quashing of criminal proceedings under Section 482 of the Code of Criminal Procedure based on non-adherence to Section 40 of the Central Excises and Salt Act. Analysis: The judgment in question involves the quashing of criminal proceedings against the accused under Section 482 of the Code of Criminal Procedure due to non-compliance with Section 40 of the Central Excises and Salt Act. The case revolves around a raid conducted on the premises of M/s. Sri Ram Agencies, a manufacturer of brass sheets and circles, leading to the recovery of documents and materials. Subsequently, summonses were issued to individuals for investigation, during which voluntary statements were recorded. However, a complaint of wrongful restraint and causing hurt was made by one individual, leading to the registration of a case by the police. The petitioners argued that the complaint was false and that the registration of the case did not adhere to the provisions of Section 40 of the Act. The petitioners contended that Section 40(2) of the Central Excises and Salt Act mandates a month's previous notice in writing before commencing any proceedings against government officers. It was highlighted that in this case, no such notice was given before the registration of the case, rendering the proceedings void of jurisdiction. The court acknowledged the mandatory nature of the notice requirement under Section 40(2) and emphasized that its absence invalidated the proceedings. The court found that the charge sheet filed against the accused, who were discharging official functions, was in violation of the statutory provision. Consequently, the court allowed both petitions and quashed the proceedings in C.C. No. 352 of 1999, emphasizing the lack of jurisdiction due to non-compliance with Section 40 of the Act. In conclusion, the judgment showcases the significance of procedural compliance in legal proceedings, particularly concerning the mandatory requirements outlined in statutory provisions like Section 40 of the Central Excises and Salt Act. The court's decision to quash the proceedings underscores the importance of adhering to legal procedures and providing requisite notices before initiating actions against government officers, ensuring the preservation of jurisdiction and upholding the principles of natural justice.
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