Judgment

MATHEW, J.: - The respondents were tried before the Presidency Magistrate. 11th Court for having committed offences under Sections 4 (3), 20 (3) and 22 of the Foreign Exchange Regulation Act, 1947 (hereinafter called the Act ) read with Section 120-B of the Indian Penal Code and Section 23 of the Act. The Court discharged the respondents in view of the decision of the High Court of Calcutta in M/s. Serajuddin & Co. v. Union of India, Civil Rules Nos. 2183 (W), 2184 (W) of 1966 and cases Nos. 1998 and 1999 of 1963 decided on l6-6-1971 holding that S. 23 (1A) was violative of Article 14 of the Constitution. The appellant filed a revision petition against the order, before the High Court. The Court concurred with the decision of the trial Court and dismissed the revision. This appeal, by special leave, is against that order.

2. The question for consideration is whether Section 23 (1A) of the Act violates Article 14 of the Constitution.

3. Section 23 (1) as it originally stood in the Act provided that whoever contravenes any of the provisions of the Act or of any rule, direction or order made thereunder shall be punishable with imprisonment for a term which may extend to two yea