1. This application is directed against the order dated 30 October, 1975, passed by the Chief Judicial Magistrate, Siwan, in case No. C II. 149 of 1975, taking cognizance of offence under S.52 of the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1975, for contravention of S.49 (7) of the said Ordinance.

Section 52 of the Ordinance is the penal section for contravening or attempting to contravene or abetting the contravention of any of the provisions of the Ordinance or the Rules thereof or of any order made or direction given thereunder or the terms and conditions of any license.

In the instant case, the contravention alleged is of sub-s. (7) of S.49 of the said Ordinance, namely, of removing sugar from the factory without clearing the tax imposed under sub-s. (1) of Sec. 49.

2. The relevant facts leading to the application are as under. The petitioners are occupiers of factory being Director and General Manager of M/s. S.K.G. Sugar Ltd, Co., Siwan, a company registered under Indian Compaines Act, with head office at Patna. The company is a sugar factory situated at Siwan in the district of Siwan and is engaged in production of sugar. For the purpose of reg