A report filed by an Excise Officer under Section 61 of the Excise Act is deemed to be a Police report for the purpose of Section 190 of the Criminal Procedure Code, and therefore, the provisions of Section 247 of the Criminal Procedure Code are not applicable to such a report.

( 1 ) THE excise Sub-Inspector, Gohad, filed a report against the accused Nanda singh under Section 33 of the Madhya Bharat Excise Act (Act No. 14 of 1952) for the possession of illicit liquor. In the course of proceedings, the Excise Sub-Inspector, who was prosecuting the case absented himself on 10-6-55, and the trial Court in consequence dismissed the proceedings under Section 247 of the criminal Procedure Code. The State Government has filed this appeal on the ground that the provisions of Section 247 are not applicable to a report filed by the Excise Officer, because by reason of Section 61 of the Excise Act, such a report is deemed to be a Police report filed under Section 190 of the Criminal Procedure code.

( 2 ) AFTER hearing the arguments of the learned Government Advocate and Mr. T. N. Saksena, learned counsel for the respondent, I am of the opinion that the government appeal must be allowed.

( 3 ) SECTION 61 of the Excise Act runs as follows :

"if on an investigation by an Excise Officer empowered under Section 60, sub-section (1), it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating Officer, unless he proceeds tinder Section 60, Sub-section (3) shall submit a report (which shall for the purpose of Section 190 of the Indian Code of Criminal procedure, be deemed to be a police report) to a magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police reports. "

( 4 ) THERE is a clear direction that a report filed by an Excise Officer shall be deemed to be a Police report for the purpose of Section 190 of the Code; Section 190 enacts how and on what basis the Magistrates are to take cognizance of offences. First of all it provides that cognizance of an offence shall be taken on receiving a complaint, and a complaint has been defined in Section 4 (h) of the Criminal procedure Code as thus :

"'complaint' means the allegation made orally or in writing to a magistrate, with a view to his taking action under this Code, that some person whether known or unknown, has committed an offence, but it does not include the report of a police officer. "

( 5 ) IT is common knowledge that Criminal proceedings are initiated either by a private citizen or the Government. A private individual seeks redress of the wrong done to him, and in some cases he may as well seek redress even though no injury is directly caused to him. But the Government acts on behalf of the society as a whole. And it seems that in this view of the matter, a distinction has been made between a complaint made by an agency other than Government and a report by police (Government) whose paramount duty it is to see that a guilty man is brought to book.

( 6 ) SECONDLY, Section 190 provides that cognizance shall be taken on a report in writing by a police officer.

( 7 ) IT is unnecessary for our purpose to examine the third alternative manner mentioned in Section 190 (c) Criminal Procedure Code under which cognizance can be taken by a Magistrate. Suffice it to bear in mind that in Section 190 of the Code two words have been used (complaint and police-report) and each has a particular significance.

( 8 ) IF a report by an Excise Officer has been equated with a report by a Police-officer, then the logical and natural sequence is that all the incidents attached to a police report will also be applicable to a report filed by an Excise Officer.

( 9 ) MR. T. N. Saksena, learned counsel for the respondent, contends that a report of an excise Officer may be treated as a report by a Police Officer, but it is a report only for the purpose of Section 190 Criminal Procedure Code and no more. It is, therefore, urged that for the purpose of Section 247 Cr. P. Code it must be treated as a complaint and not a Police report and that in consequence the Magistrate was justified in acquitting the accused under Section 247 of the Criminal Procedure code. He relies upon a C