Amareshwar Sahay, J.

1. Both the above-mentioned criminal miscellaneous petitions arise out of the same impugned order and the prayer of the petitioners in both the cases are also the same and, as such, both the petitions were taken up and heard together and are being disposed of by this common judgment.

2. In Cr. Misc. No. 19706/1999, the petitioner No. 1 Shri A.I. Rebelo is the General Manager, Commercial Vehicle, Spares, Hire- Purchase and Sales Administration whereas petitioner No. 2 Shri Ratan Tata is the Director of M/s. Tata Engineering and Locomotive Company Limited (TELCO). So far as Cr. Misc. No. 19846/1999 is concerned, the petitioner No. 3 is the dealer of M/s. TELCO, whereas petitioner Nos. 1 and 2 are partners of the dealership firm and petitioner No. 4 is the Works Manager of the dealer. The prayer in both the petitions is to quash the order taking cognizance dated 30th July, 1999 and also to quash the entire criminal proceeding against them in connection with PCR Case No. 228/1999, in which, the Court below has taken cognizance of the offences under Sections 406, 427, 420/120B of the Indian Penal Code against all the accused persons including the petitioners.