Judgment

RAY, J.:- These two appeals are by special leave from the judgment dated 21 November, 1968 of the High Court at Madras dismissing the appeals filed by the appellant against the order of the Sessions Judge dated 16 November, 1965 acquitting the respondents.

2. The question which falls for consideration in these appeals is the interpretation of Section 40 (2) of the Central Excises and Salt Act, 1944 hereinafter referred to for brevity as the Section and the Act. The section is as follows:

"No suit, prosecution or other legal proceedings shall be instituted for anything done or ordered to be done under the Act after the expiration of six months from the accrual of the cause of action or from the date of the act or order complained of".

3. The respondents in both the appeals were prosecuted for violation of rules 9, 53, 64, 67, 68, 70, 71, 66 and 226 of the Central Excise Rules punishable under section 9 (b) and (d) of the Act and also under S. 420 read with Section 511 of the Indian Penal Code and Section 109 of the Indian Penal Code. The High Court found that the prosecution in both the cases was barred by the rule of limitation in Section 40 of the Act. The acts complained of