07 May 1959
Supreme Court
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NARAYANDAS BHAGWANDAS MADHAVDAS Vs THE STATE OF WEST BENGAL

Case number: Appeal (crl.) 12 of 1957


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PETITIONER: NARAYANDAS BHAGWANDAS MADHAVDAS

       Vs.

RESPONDENT: THE STATE OF WEST BENGAL

DATE OF JUDGMENT: 07/05/1959

BENCH: IMAM, SYED JAFFER BENCH: IMAM, SYED JAFFER KAPUR, J.L.

CITATION:  1959 AIR 1118            1960 SCR  (1)  93  CITATOR INFO :  R          1961 SC 986  (7)  RF         1977 SC2401  (8)

ACT: Criminal   Trial--Cognizance  of  an  offence,  when   taken -Issuing of search warrant and warrant of arrest, if  amount to  taking cognizance-Attempting to take currency notes  out of  India-Foreign  Exchange  Regulation Act,  1947  (VII  of 1947), ss. 19(3) and 23(3). Code of Criminal Procedure, 1898 (V of 1898), ss. 153, 155, 200-203 and 204.

HEADNOTE: On  September  7,  1952,  the  appellant  went  to  Dum  Dum Aerodrome to board a plane for Hong Kong.  On his search  by the  customs authorities a sum of RS. 25,000  was  recovered from  him which he had not declared in his declaration  form and  for  which he had no permit from the  Reserve  Bank  of India  for taking out of India.  On September II, 1952,  the Reserve   Bank  authorised  Inspector  Mitra  to  move   the Additional  District Magistrate, 24 Parganas under S.  19(3) Of  the Foreign Exchange Regulation Act, for  permission  to proceed against the appellant.  On September 16, 1952, Mitra applied  to  the Magistrate for a search warrant and  for  a warrant  of  arrest  and both  warrants  were  issued.   The appellant was arrested and released on bail with a direction to appear before the Magistrate on September 19 On September 19, the Magistrate granted bail to the appellant but refused him exemption from personal attendance before the Court  and granted  time  till November 19, 1952,  for  completing  the investigation.  This time was extended upto January 2,  1953 and then upto February 2, 1953.  In the meantime on  January 27, 1953, Mitra was authorised under S. 23(3)(b)) Of the Act to  file a complaint against the appellant.   The  complaint was  filed  on  February  2,  1953,  before  the  Additional District Magistrate who transferred the case to a Magistrate I  Class for trial.  On the same day the Magistrate I  Class recorded   the  presence  of  the  appellant,  allowed   his application  for reduction of security and fixed  March  26, and  27, 1953, for evidence.  Upon conclusion of  the  trial the  Magistrate  acquitted the appellant but on  appeal  the Calcutta High Court convicted him.  The appellant  contended that  the  entire  trial was  without  jurisdiction  as  the

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Magistrate had taken cognizance of the offence on  September 16,  1952, without there being a complaint in writing  by  a person authorised as required by S. 23(3) of the Act. Held,  that  cognizance  of the offence  was  taken  by  the Additional  District Magistrate on February 2,  1953,  after the complaint had been filed and the trial was valid.  As to when cognizance is taken of an offence will depend upon  the facts  and  circumstances of each case.  Mere issuing  of  a search  warrant  or warrant of arrest for  the  purposes  of investigation did not, by 94 themselves, amount to taking of cognizance.  Cognizance  was taken when a Magistrate applied his mind for the purpose  of proceeding under S. 200 and subsequent sections of Ch.   XVI of  the  Code of Criminal Procedure or under S. 204  Of  Ch. XVII of the Code.  In the present case cognizance was  taken when on February 2, 1053, the Additional District Magistrate applied  his  mind  to the case with a  view  to  issuing  a process and sent the case for trial to another magistrate. Superintendent  and  Remembrancer of   Legal  Affairs,  West Bengal v. Abani Kumar Banerji, A.I.R. (1950) Cal. 437 and R. R.  Chari v. The State of Uttar Pradesh, [1951] S.C.R.  312, applied. The  facts  found  clearly established  that  the  appellant attempted  to  take  out  of India  the  currency  notes  in question,  and such attempt was also an offence.   The  High Court  had  rightly  rejected his explanation  that  he  had applied  to  the  Reserve  Bank for a  permit  to  take  the currency  notes out of India and that as the permit had  not been  received he had handed over the notes to  the  customs authorities for safe custody.

JUDGMENT: CRIMINAL  APPELLATE JURISDICTION: Criminal Appeal No. 12  of 1957. Appeal from the judgment and order dated September 5,  1956, of  the  Calcutta High Court in Government Appeal No.  7  of 1954,  arising out of the judgment and order dated April  3, 1954, of the Court of 1st Class Magistrate at Alipore. Ishwar Lal C. Dalal and 1. N. Shroff, for the appellant. H. J. Umrigar, and R. H. Dhebar, for the respondent. 1959.  May 7. The Judgment of the Court was delivered by IMAM  T.-This is an appeal on a certificate granted  by  the Calcutta High Court.  Two points have been urged before  the Bench of the High Court which granted the certificate.   The first was that the search conducted by the Customs officials which had resulted in the     detection   of  the   currency notes on the person of the    appellant had not-been a legal search and consequently no proceedings     could be based on the  purported detection made.  This point was  rejected  by the  Bench.   The  second  point  urged  on  behalf  of  the appellant was that on September 16, 1952, when the 95 Magistrate   issued  the  warrant  of  arrest  against   the appellant   he  could  not  have  done  so  without   having previously taken cognizance of the offence.  Since, however, the  authorization  required under s. 23(3) of  the  Foreign Exchange Regulation Act (VII of 1947) was not obtained  till January 27, 1953, the cognizance taken by the Magistrate  on September  16,  1952,  was  without  jurisdiction.   If  the initiation of the proceedings was without jurisdiction,  the conviction could not stand.  The High Court thought that the contention  of  the appellant raised a question of  law  and

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granted the requisite certificate for appeal to this Court. The  prosecution  case was that on September  7,  1952,  the appellant went to Dum Dum Aerodrome with a view to  boarding a  plane  for  Hong Kong.  The plane was due  to  leave  the airport  at  8-30 a.m. The appellant had to go  through  the customs formalities before he could board the plane.  On  an enquiry  by  the Customs Officers as to whether he  had  any other articles besides what he had declared in the  declara- tion  form,  the appellant answered in  the  negative.   His baggage  was then examined but no objectionable article  was detected therein.  The Customs Officers, however, noticed  a pouch   of  somewhat  unusual  size  which   aroused   their suspicion.   Thereafter,  the  appellant  was  subjected  to personal search.  When they were about to search his  person he  let drop his trousers.  The appellant was  requested  to lift  up the trousers and wear them again which he did.   On the  search  of the trousers a sum of Rs. 25,000  in  Indian currency  notes was discovered in two secret pockets.   They were  concealed from below the surface and opened  from  the inside.   On September 11, 1952, the Reserve Bank  of  India authorized  Inspector  S.  B. Mitra of  the  Special  Police Establishment,  Calcutta,  to make a representation  to  the Additional  District  Magistrate, 24  Parganas  (hereinafter referred  to  as  the Additional  District  Magistrate)  for permission  to  proceed against the  appellant  as  required under s. 19(3) of the Foreign Exchange Regulation Act, 1947. Mitra   thereupon  applied  to  the   Additional   District, Magistrate on September 16, 1952, for a search warrant 96 to be issued which was allowed.  Mitra on the same date also applied  to  the same Magistrate that a  warrant  of  arrest might  be  issued  against the  appellant.   This  was  also allowed and a warrant of arrest was issued by the Additional District  Magistrate and appellant was  thereafter  arrested and  released on bail with a direction to appear before  the Additional   District  Magistrate  on  September   19.    On September  19,  he was released on bail  by  the  Additional District  Magistrate  in  the  sum of  Rs.  50,000  with  10 sureties  of Rs. 5,000 each.  On November 19, the  appellant asked for exemption from attending the court on the  succes- sive  dates  fixed  for the case  but  the  application  was refused.   On  January 27, 1953, the Reserve Bank  of  India authorized Mitra to file a complaint against the  appellant. On  February  2,1953,  a complaint  was  filed  against  the appellant charging him with an offence under s. 8(2) of  the Foreign  Exchange Regulation Act read with s. 19 of the  Sea Customs  Act  and  notification No. FERA  105/55  RB,  dated February 27, 1951. Thereafter,  the appellant was tried by another  Magistrate, Mr.  Sinha,  who acquitted him under s. 258 of the  Code  of Criminal  Procedure.   The  currency notes  which  had  been seized  by  the  Customs  Officials  were  directed  to   be relassed.   Against the appellant’s acquittal the  State  of West Bengal preferred an appeal to the High Court.  The High Court allowed the appeal and convicted the appellant of  the offence with which he had been charged.  He was sentenced to pay  a  fine  of Rs. 1,000, in default  to  suffer  rigorous imprisonment for three months.  The order of the  Magistrate directing the release of the currency notes was set aside. The  main submission made on behalf of the appellant  before us  has been that the Additional District Magistrate  having taken  cognizance of the offence on September 16, 1952,  and as  the  provisions  of s. 23(3)  of  the  Foreign  Exchange Regulation  Act  had  not been  complied  with,  the  entire proceedings before him and the Magistrate who tried the case

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were without jurisdiction.  The subsequent authorization  by the Reserve Bank on January 27, 1953, and the filing of                              97 the  complaint  on  February 2,1953  could  not  make  legal proceedings    which   had   already    commenced    without jurisdiction.   It was also urged that the facts  found  did not  attract the provisions of s. 19 of the Sea Customs  Act (8  of 1878) as it could not be said that at the moment  the appellant  was  searched by the Customs  Officials,  he  was taking  out of India across any customs frontier as  defined by  the Central Government the currency notes  in  question. It was also urged that explanation offered by the  appellant was  accepted  by the trying Magistrate and the  High  Court ought not to have set aside the acquittal of the  appellant, there  being no good ground why his explanation  should  not have been accepted. The  version  of  the appellant as to how  the  sum  of  Rs. 25,000  in currency notes was with him was that he  was  not searched  at all at the Customs barrier. had taken  out  the currency  notes  in  question from his  trouser  pocket  and handed  over  the same to the Customs Officers  stating  the circumstances  under which he was carrying the same  on  his person  and  asked  for a  receipt.   The  Customs  Officers instead  of  giving him a receipt falsely charged  him  with smuggling  the  currency  notes out  of  India  without  any permit.   According to the appellant, he had applied to  the Reserve Bank of India at Calcutta for a permit and had  sent an  application for that purpose to one Joshi  in  Calcutta. He  failed to receive the permit upto the last moment.   His intention was to hand over the money to the Customs Officers for safe custody.  In other words, the appellant’s  version, in  substance, was that as he had failed to get  the  permit upto the last moment he voluntarily handed over the currency notes  in  question to the Customs Officers at  the  customs barrier  for safe keeping.  He had at no time any  intention to  carry  out of India the said currency  notes  without  a permit.   This version of the appellant was accepted by  the trying  Magistrate  who  acquitted  him.   The  High  Court, however, did not accept his version. It  was urged that the appeal is before us on a  certificate and as the High Court had come to a different 13 98 finding on a question of fact to what the trying  Magistrate had found, it was open to the appellant to urge that he  was entitled to question the findings of the High Court.  It  is true that the High Court has taken a different view to  that taken  by  the  trying  Magistrate  and  has  rejected   the appellant’s  case  that he had voluntarily handed  over  the currency  notes in question to the Customs Officers  in  the circumstances mentioned by him and that he had no  intention to   take  that  money  out  of  India  without  a   permit. Nonetheless, the finding of the High Court is on a  question of fact.  We can see no particular reason in this case to go be. hind the findings of fact arrived at by the High  Court. The  High  Court gave very good reasons  for  accepting  the evidence   of   the   prosecution  witnesses   as   to   the circumstances  in which the currency notes in question  were recovered  from the appellant when his person was  searched. An  important  circumstance which might have  supported  the appellant’s  case,  namely  whether he had  applied  to  the Reserve  Bank  of India for a permit to take  out  of  India currency notes to the extent of Rs. 25,000 was considered by the   High  Court.   It  found,  on  the  evidence  of   the Superintendent  of the Reserve Bank, that the  Reserve  Bank

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received no application from the appellant before  September 7, 1952, nor had the Reserve Bank granted the permission  to the  appellant to take any currency notes out of India.   It was  on September 16, that the Reserve Bank had received  an application of the appellant forwarded by one G.C. Joshi  by his letter dated September 15, 1952.  The application of the appellant  bore the date September 2, 1952.  The High  Court thought  that  there were grounds for suspecting  that  this application  was  antedated.   The High Court  came  to  the conclusion that there was no evidence to show that any  such application  was written or submitted on September 2,  1952. It  does seem extraordinary that if the appellant  had  sent the  application to Joshi on September 2, 1952,  that  Joshi should not have sent on that application to the Reserve Bank till  September 15, 1952.  It is to be remembered  that  the incident  had already taken place on September 7, 1952,  and in that 99 connection on September 15 and 16, 1952, Inspector Mitra  of the Special Police Establishment, Calcutta had applied for a search warrant and a warrant of arrest respectively  against the  appellant.  On arrest, under the terms of that  warrant he  was released on bail by the police with a  direction  to appear before the court on September 19.  The appellant  had therefore ample opportunity to concoct an application for  a permit  after September 7, and to antedate it getting  Joshi on  September 15, 1952, to forward the same to  the  Reserve Bank.  It is inconceivable that a person who was leaving for Hong  Kong and wished to carry such a large sum of money  as Rs. 25,000 in currency notes would have applied on September 2,  when  he  was  actually to fly  on  September  7,  1952. Further  it  would not be unreasonable to suppose  that  the appellant  would  have so timed his arrival at  Calcutta  as would have enabled him to make the necessary enquiries  from Joshi or the Reserve Bank whether the permit asked for  had, been  granted.   It  is impossible to believe  that  he  had arrived at Calcutta and had gone direct to the Dum Dum Aero- drome without making any enquiry from Joshi at least whether the  permit asked for had been granted.  Normally one  would expect the appellant to reach Calcutta in sufficient time to make the necessary enquiries and in the absence of a  permit having been granted to have left the currency notes for safe custody  with Joshi or some other trusted person.  It is  an entirely unacceptable story which the appellant put  forward that he waited upto the last moment at the aerodrome for the necessary permit and not having got it requested the Customs Officers to keep the currency notes for safe custody.  It is significant  that the appellant did not examine Joshi  as  a witness in support of his case.  It is not unlikely that  if he had done so some inconvenient results would have followed in  consequence of close questioning of Joshi regarding  the entire transaction.  We have, therefore, no reason to  think that  the  High  Court  had erred  in  suspecting  that  the application  to  the Reserve Bank was  antedated.   On  this finding  it  is  apparent that the very  foundation  of  the defence  of the appellant is false.  That the appellant  did not hand 100 over  the  currency  notes of Rs.  25,000,  at  the  customs barrier  but was searched when the customs formalities  were gone  through  is  not  only  deposed  to  by  a  number  of ’Witnesses  holding responsible positions but is deposed  to by  P.W.  4,  Panna  Lal Dey, Money  Exchanger  of  Dum  Dum Airport.  Panna Lal Dey’s evidence was accepted by the  High Court  and  after  having  examined  his  evidence  we   are

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satisfied that there is no reason to distrust his testimony. Reference  has  been  made  to some of  the  evidence  on  a question of fact in order to’ satisfy ourselves whether  the finding  of  the High Court was correct.  We  are  satisfied that  the finding of the High Court is the only  view  which could reasonably be taken in a case like this. It  is  true that the appellant had not taken  the  currency notes  in question out of India across any customs  frontier as  defined  by the Central Government.   He  had,  however, clearly attempted to take the same out of India.  In such  a case  no  question  of his  crossing  the  customs  frontier arises.   That an attempt to take out the currency notes  in question is an offence punishable under the Sea Customs  Act is clear from the provisions of s. 167, Item 8. The  Foreign Exchange  Regulation  (Amendment) Act 1952 (VIII  of  1952), came  into force in February 1952.  By this Act s.  23B  was introduced   into  the  Foreign  Exchange  Regulation   Act. Section  23B makes punishable an attempt to  contravene  the provisions  of  the Foreign Exchange Regulation Act  or  any rule, direction or order made thereunder.  Furthermore, this point  was  not  taken before the Bench  which  granted  the certificate of fitness for appeal to this Court.  Be that as it  may,  the  facts  found  clearly  established  that  the appellant attempted to take out of India the currency  notes in  question.  He had entered the customs enclosure and  had signed  the declaration form.  He had been questioned as  to whether he had any other article than those mentioned in the declaration  form  which  he wished to declare  and  he  had answered in the negative.  On his personal search he dropped his  trousers  on the ground.  He was asked to pick  up  his trousers and wear them again.  On search of the trousers Rs. 25,000, 101 in currency notes were found concealed in the inner pockets. The  appellant had his ticket to proceed to Hong Kong  by  a plane  which was due to leave Dum Dum Airport at  8-30  a.m. and  the  customs formalities were done in  connection  with that  flight.   If the appellant  had  successfully  cleared himself  from the customs formalities all that was left  for him to do was to board the plane which would take him out of India.  These circumstances establish beyond all  reasonable doubt  that  the act of the appellant had  gone  beyond  the stage of preparation and was clearly an attempt to carry the sum of Rs. 25,000, in currency notes out of India without  a permit from the Reserve Bank.  We cannot accept the argument made  on  his behalf that the act of the appellant,  on  the facts  found,  amounted  merely to preparation  and  not  an attempt. The main submission on behalf of the appellant was  directed towards establishing that the entire proceedings before  the Additional  District  Magistrate and the  trying  Magistrate were  without jurisdiction as cognizance of the offence  had been  taken on September 16, 1952, in contravention  of  the provisions  of s. 23(3) of the Foreign  Exchange  Regulation Act,  there being on that date no complaint in writing  made by  an  officer  authorised in that behalf  by  the  Central Government  or the Reserve Bank of India by a general  or  a special  order.  It is, therefore, necessary to see, in  the circumstances  of the present case, on what date  cognizance of  the  offence  was taken.  In  order  to  ascertain  this certain  provisions of the Foreign Exchange  Regulation  Act and  the  Code  of  Criminal  Procedure  will  require  con- sideration.    Under  s.  19(3)  of  the  Foreign   Exchange Regulation  Act a District Magistrate or Magistrate  of  the first  class may, on a representation in writing made  by  a

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person  authorized in this behalf by the Central  Government or the Reserve Bank and having reasons to believe that there had been contravention of any of the revisions of that  Act, issue  a search warrant.  Inspector Mitra was so  authorized by the Reserve Bank on September 11, 1952, and in  pursuance of  that  authorization applied to the  Additional  District Magistrate for the issue of a search warrant.  Under 102 this  section the search warrant is issued for the  purposes of  conducting investigation under that Act.   On  September 16,  Mitra  applied  for a warrant  of  arrest  against  the appellant.   This application was obviously made  under  the Criminal Procedure Code, The offence which the appellant  is alleged  to  have committed was  a  non-cognizable  offence. Under s. 155(2) of the Code of Criminal Procedure, no police officer  shall investigate a non-cognizable offence  without the  order  of  a Magistrate of the first  or  second  class having  power  to  try such a case or commit  the  same  for trial,  or  of a Presidency Magistrate.   Inspector  Mitra’s application   definitely  states  that  he  in  asking   for permission to investigate a non-cognizable offence under  s. 155,   Cr.  P.C.  The  order  of  the  Additional   District Magistrate  directing the issue of a search warrant and  the word  "  permitted " contained therein we consider,  in  the context  of  the application, to mean that  he  granted  the sanction for investigation as asked for.  Under s. 155(3) of the  Code a police officer being permitted to investigate  a non-cognizable  offence  may  exercise the  same  powers  in respect  of  the investigation as an officer incharge  of  a police  station  may exercise in a cognizable  case,  except that  he has not the power to arrest without a warrant.   It was  necessary therefore for Inspector Mitra to obtain  from the Additional District Magistrate a warrant of arrest.   It is  clear,  therefore,  that upto September  16,  1952,  the Additional  District Magistrate had not taken cognizance  of any offence. On  September  19, 1952, the appellant appeared  before  the Additional  District Magistrate who recorded  the  following order:- " He is to give bail of Rs. 50,000 with ten sureties of  Rs. 5,000  each.   Seen Police report.  Time allowed  till  19th November,  1952, for completing investigation." On  November 19,  1952,  on perusal of the police report  the  Magistrate allowed  further  time for investigation  until  January  2, 1953, and on that date time was further extended to February 2,  1953.  in the meantime, on January 27,  1953,  Inspector Mitra had been -authorized under s. 23(3)(b) of the  Foreign Exchange Regulation Act to file a complaint.  Accordingly, a 103 complaint  was  filed on February  2,1953.   The  Additional District Magistrate thereon recorded the following order: "  Seen  the  complaint filed to  day  against  the  accused Narayandas  Bhagwandas Madhavdas under section 8(2)  of  the Foreign  Exchange  Regulation  Act  read  with  Section  23B thereof  read  with Section 19 of the Sea  Customs  Act  and Notification  No. F.E.R.A. 105/51 dated the  27th  February, 1951, as amended, issued by the Reserve Bank of India  under Section  8(2) of the Foreign Exchange Regulation Act.   Seen the  letter  of  authority.   To Sri  M.  N.  Sinha,  S.D.M. (Sadar), Magistrate 1st class (spl. empowered) for favour of disposal  according to law.  Accused to appear before  him." Accordingly,  on the same date Mr. Sinha then  recorded  the following order:- "  Accused present.  Petition filed for reduction  of  bail. Considering  all facts, bail granted for Rs. 25,000  with  5

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sureties. To 26th March, 1952 and 27th March, 1952 for evidence." It  is clear from these orders that on September  19,  1952, the Additional District Magistrate had not taken  cognizance of  the offence because he had allowed the police time  till November 19, 1952, for completing the investigation.  By his subsequent   orders  time  for  investigation  was   further extended until February 2, 1953.  On that date the complaint was   filed  and  the  order  of  the  Additional   District Magistrate clearly indicated that he took cognizance of  the offence and sent the case for trial to Mr. Sinha.  It  would also  appear  from the order of Mr. Sinha that  if  the  Ad- ditional  District  Magistrate did not take  cognizance,  he certainly did because he considered whether the bail  should be  reduced  and  fixed  the 26th and  27th  of  March,  for evidence.   It was, however, argued that when Mitra  applied for a search warrant on September, 16, 1952, the  Additional District  Magistrate  had  recorded  an  order  thereon,   " Permitted.  Issue search warrant." It was on this date  that the  Additional District Magistrate took cognizance  of  the offence.   We cannot agree with this submission because  the petition of Inspector Mitra clearly states that " As this is non-cognizable offence, I pray that you will kindly permit 104 me  to  investigate the case under section 155 Cr.   P.  C." That is to say, that the Additional District Magistrate  was not  being asked to take cognizance of the offence.  He  was merely  requested to grant permission to the police  officer to  investigate  a  non-cognizable  offence.   The  petition requesting  the  Additional District Magistrate to  issue  a warrant of arrest and his order directing the issue of  such a  warrant cannot also be regarded as orders which  indicate that   the  Additional  District  Magistrate  thereby   took cognizance  of  the offence.  It was clearly stated  in  the petition that for the purposes of investigation his presence was necessary.  The step taken by Inspector Mitra was merely a step in the investigation of the case.  He had not himself the power to make an arrest having regard to the  provisions of s. 155(3) of the Code of Criminal Procedure.  In order to facilitate  his  investigation it was necessary for  him  to arrest  the  appellant and that he could not  do  without  a warrant  of arrest from the Additional District  Magistrate. As  already  stated, the order of  the  Additional  District Magistrate of September 19, 1952, makes it quite clear  that he   was   still   regarding  the  matter   as   one   under investigation.   It could not be said with any  good  reason that  the  Additional  District  Magistrate  had  either  on September  16,  or at any subsequent date upto  February  2, 1953, applied his mind to the case with a view to issuing  a process  against the appellant.  The appellant had  appeared before the Magistrate on February 2, 1953, and the, question of  issuing  summons to him did not arise.   The  Additional District  Magistrate,  however, must be regarded  as  having taken  cognizance on this date because he sent the  case  to Mr.  Sinha  for  trial.   There was  no  legal  bar  to  the Additional  District  Magistrate taking  cognizance  of  the offence  on  February  2, 1953, as on  that  date  Inspector Mitra’s complaint was one which he was authorized to make by the  Reserve Bank under s. 23(3)(b) of the Foreign  Exchange Regulation  Act.  It is thus clear to us, that on  a  proper reading  of  the  various  orders  made  by  the  Additional District  Magistrate no cognizance of the offence was  taken until  February 2, 1953.  The argument that he took  cogniz- ance of the offence on September 16, 1952, is without                             105

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foundation.   The orders passed by the  Additional  District Magistrate  on  September  16,  1952,  September  19,  1952, November  19, 1952, and January 2, 1953, were orders  passed while the investigation by the police into a  non-cognizable offence was in progress.  If at the end of the investigation no complaint had been filed against the appellant the police could  have  under  the provisions of s.  169  of  the  Code released  him  on  his  executing a  bond  with  or  without sureties  to  appear  if and when  so  required  before  the Additional District Magistrate empowered to take  cognizance of the offence on a police report and to try the accused  or commit him for trial.  The Magistrate would not be  required to pass any further orders in the matter.  If, on the  other hand,  after  completing the investigation a  complaint  was filed,  as  in  this  case, it would  be  the  duty  of  the Additional  District Magistrate then to enquire whether  the complaint had been filed with the requisite authority of the Reserve  Bank  as  required by s. 23(3)(b)  of  the  Foreign Exchange Regulation Act.  It is only at this stage that  the Additional District Magistrate would be called upon to  make up his mind whether he would take cognizance of the offence. If the complaint Was filed with the authority of the Reserve Bank,  as  aforesaid,  there would be no legal  bar  to  the Magistrate  taking cognizance.  On the other hand, if  there was  no  proper  authorization  to  file  the  complaint  as required  by  s.  23  the  Magistrate  concerned  would   be prohibited from taking cognizance.  In the present case,  as the requisite authority had been granted by the Reserve Bank on  January  27, 1953, to file a  complaint,  the  complaint filed  on  February  2,  was one  which  complied  with  the provisions  of s. 23 of the Foreign Exchange Regulation  Act and the Additional District Magistrate could take cognizance of  the  offence which, indeed, he did on  that  date.   The following  observation  by  Das Gupta, J., in  the  case  of Superintendent  and  Remembrancer  of  Legal  Affairs,  West Bengal v. Abani Kumar Banerji (1) was approved by this Court in the case of R.   R. Chari v. The State of Uttar Pradesh (2) :- (1)  A.I.R. (1950) Cal- 437. 14 (2) [1951] S.C.R. 312. 106 "What  is  taking  cognizance has not been  defined  in  the Criminal  Procedure Code and I have no desire to attempt  to define it.  It seems to me clear however that before it  can be  said  that any magistrate has taken  cognizance  of  any offence under section 190(1)(a) Criminal Procedure Code,  he must  not only have applied his mind to the contents of  the petition but must have done so for the purpose of proceeding in  a particular way as indicated in the  subsequent  provi- sions  of  this  Chapter-proceeding under  section  200  and thereafter  sending it for inquiry and report under  section 202.   When  the  magistrate applies his mind  not  for  the purpose of proceeding under the subsequent sections of  this Chapter,  but  for taking action of some other  kind,  e.g., ordering  investigation under section’ 156(3), or issuing  a search  warrant  for the purpose of  the  investigation,  he cannot be said to have taken cognizance of the offence." It  is, however, argued that in Chari’s case this Court  was dealing  with  a matter which came under the  Prevention  of Corruption  Act.   It seems to us, however,  that  makes  no difference.  It is the principle which was enunciated by Das Gupta,  J.,  which was approved.  As to when  cognizance  is taken  of  an  offence  will  depend  upon  the  facts   and circumstances  of each case and it is impossible to  attempt

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to define what is meant by taking cognizance.  Issuing of  a search  warrant for the purpose of an investigation or of  a warrant  of arrest for that purpose cannot by themselves  be regarded  as  acts  by  which cognizance  was  taken  of  an offence.   Obviously, it is only when a  Magistrate  applies his  mind  for the purpose of proceeding under  s.  200  and subsequent  sections of Chapter XVI of the Code of  Criminal Procedure  or under s. 204 of Chapter XVII of the Code  that it can be positively stated that he had applied his mind and therefore had taken cognizance. In  our  opinion,  the  proceedings  before  the  Additional District  Magistrate  and the trying  Magistrate  were  with jurisdiction and the trial of the appellant was legal. The appeal is accordingly dismissed. 107