( 1 ) THESE revision cases arise out of as many cases under section 159/162 (1) of the Companies Act, 1956 on the complaints made by the Assistant Registrar of Companies, West Bengal alleging violation of the provisions of section 159 of the Act. The petitioner company and some of its Officers obtained the present rules for quashing the prosecutions pending against them in different Courts of Metropolitan Magistrate, Calcutta. The cases have been heard together and this order shall govern all of them.

( 2 ) MR. Chakrabarti appearing on behalf of the petitioners in all these cases contends that the learned Magistrates erred in law in taking cognizance of the cases without examining the complaint or his witnesses, that the company had been previously given exemption from filing returns due to circumstances beyond their control on account of the Indo-Pak War, that the company is also entitled to exemption for subsequent periods as well, that the company is also entitled to relief under section 633 of the Companies Act and that the prosecution in each case is barred by limitation.

( 3 ) THE first point taken by Mr. Chakrabarti may be forthwith disposed of upon a refe