Pandrang Row, J.

1. These revision petitions arise out of ten connected cases tried by the Sub-Divisional Magistrate of Guntur in respect of offences punishable Under Sections 131(4) and 134(4), Companies Act, 1913. Cases Nos. 345 to 349 are in respect of offences punishable Under Section 134 and the others are in respect of offences punishable Under Section 131 and they relate to the five years, 1921 to 1925. Section 134 relates to the non-sending of a copy of the balance-sheet after it had been laid before a general meeting of the company. Section 131 relates to the auditing of the balance-sheet of the accounts of the company and placing the same before a general meeting of the company. It is obvious to my mind that in respect of the same years the same persons cannot be charged with offences punishable both Under Sections 131 and 134 because Section 134 clearly contemplates the sending of a copy of the balance-sheet only after it has been placed or laid before the company at a general meeting, and where, as in this case as is seen from the prosecutions Under Section 131, there was no such placing of the balance-sheet before the company at a general meeting the offence Under