N. Chandrasekhara Aiyar JUDGMENT
N. Chandrasekhara Aiyar, J.
1. These appeals come before us on special leave to appeal granted under article 136 of the Constitution against two orders of the Calcutta High Court dismissing Criminal Revision Petitions Nos. 559 of 1951 and 312 of 1952 preferred by the appellants respectively.
2. In Criminal Revision Petition No. 559 of 1951, the High Court (Harries, C.J. and Banerjee, J.) confirmed an order made by a Presidency Magistrate discharging the accused on the ground of want of sanction under section 197, Criminal Procedure Code.
3. In Criminal Revision Petition No. 312 of 1952, Lahiri and Guha, JJ. set aside an order made by another Presidency Magistrate that no sanction was required and they quashed the proceedings against the accused.
4. The incidents which gave rise to the two complaints are closely inter-related and can be set out briefly. In connection with certain proceedings pending before the Income Tax Investigation Commission it was found necessary to search two premises - 17, Kalakar Street and 36, Armenian of Street to inspect, take copies and secure possession of certain books, papers and documents believed to be in them. A warrant was issued by the Commission for this purpose in favour of four persons, namely, H.C. Bhari, A.D. De, A........