( 1 ) THIS is an appeal against a conviction of the appellant Anath Bandhu Samanta under Section 407, Calcutta Municipal Act read with Section 488 and a sentence of fine of Rs. 500 only by the Third Municipal Magistrate of Calcutta. The complaint was also against Messrs. Samanta Industries Ltd. Sri Anath Bandhu Samanta was convicted as proprietor. It has been pointed out by Mr. Debabrata Mukherjee appearing on behalf of the appellant that as it is a limited company there can be no proprietor and the person in charge of the limited company should have been proceeded against. He very fairly points out that the person in charge is the son of Anath Bandhu Samanta called Shib Kanta Samanta who is the General Secretary. His first contention is that the proceeding should have been against Shib Kanta Samanta. As the matter has to go back to the Municipal Magistrate, when the matter goes back the learned Magistrate may draw up proceedings against Shib Kanta Samanta instead of Anath Bandhu Samanta, as Shib Kanta is admitted to be the person in charge of the business.

( 2 ) MR. Chakravarty on behalf of the State has raised the point whether Samanta limited can be charged with th