( 1 ) QUESTIONS of considerable importance appear to be involved in this Revision. The first question is as to whether, when an incorporated company or any other body corporate is accused of any offence, it can invoke the provisions of Article 20 (3) of the Constitution mandating that "no person accused of any offence shall be compelled to be a witness against himself". And, secondly, even if it can do so, would such protection extend to its directors, officers or employees, who are not roped in as the accused or the co-accused?

( 2 ) IN view of Article 367 of the Constitution, making the provisions of the General Clauses Act, 1897 applicable for the interpretation of the Constitution and the definition of the word "person" in section 3 (42) of that Act, a company or other body corporate is to be ordinarily treated as a "person" for the purpose of the Constitution. There is no room for doubt that the word "person" in the former Article 31 (1) and now in its successor Article 300a, applied and applies to a body corporate, which accordingly cannot be deprived of its property "save by the authority of law". Section 305 (2) of the Code of Criminal Procedure als