Z.A. Haq, J. - Heard Mr. L.D. Vakil, Advocate for the petitioner, Mr. S.V. Kshirsagar, Advocate h/f. Mrs. Manjusha Deshpande, Advocate for respondent No.1 and Mr. P.N. Kutti, A.P.P. for respondent No.2/State.

2. Respondent No.1 - Aurangabad Municipal Corporation filed complaint against the present petitioner and two others contending that they are liable for prosecution and conviction under section 420 and 468 of the Indian Penal Code read with section 378 of the Bombay Provincial Municipal Corporations Act (hereinafter referred as "the Municipal Corporations Act"). The accusations in the complaint are that the accused have imported goods/items in the limits of city evading octroi and misrepresenting that the goods/items which were imported was Sodium and not "Sefatoxin Acid I.P." for which octroi duty at the rate of 2.75% should have been paid. It is alleged in the complaint that other two accused i.e. Sudhir Pandharinath Tipre and R.V. Nagendra fabricated the documents and the present petitioner was the Managing Director and Chairman of Concept Pharmaceuticals Limited and the activities of the company were managed under his supervision.

The learned Magistrate passed an orde