JUDGMENT

Tudball, J. - This matter and Revisions Nos. 1012 and 1013 of 1912 arise out of the following circumstances:

2. The three applicants, Lala Dina Nath, Lala Kashi Ram and Lala Hazari Lal, and one Lala Debi Dat are the Directors of the Union Indian Sugar Mills Company, Ld., Cawnpore. They were placed upon their trial on the complaint of the Registrar of Joint Stock Companies on a charge u/s 74 of the Companies Act VI of 1832, no balance-sheet having been filed with the Registrar within the time fixed or within the extension allowed by him, the offence being that of knowingly and wilfully authorising or permitting the default mentioned above. The case was tried summarily by a Magistrate of the first class, who acquitted Lala Debi Dat and imposed a penalty of Rs. 50 on each of the other Directors. The three latter have come here in revision. A great deal has been said about the merits of the case, but in view of the order which I am going to pass, I abstain from making any remarks thereon. It is urged that the Magistrate had no power to try the case summarily. With this, I cannot agree. u/s 260 of the Code of Criminal Procedure, a Magistrate has power to try summarily all offence