Judgment

SIKRI, CJI.: We disposed of Criminal Appeals Nos. 211 and 212 of 1959 by our judgment dated August 18, 1970* whereby the appeals of Girdharilal Gupta, and Bhagwandeo Tewari against their convictions were dismissed. Girdharilal Gupta put in this review petition stating that the counsel had omitted to bring to our notice the provisions of S. 23C (2) of the Foreign Exchange Regulation Act, 1947-hereinafter referred to as the Act-which has a vital bearing on the case. The judgment in Criminal Appeal No. 211 of 1959 has, therefore, been reopened. We may mention that Bhagwandeo Tewari has not filed a review petition against his conviction, upheld by this Court.

* Reported in AIR 1971 SC. 28

2. Mr. Daphtary contends then on the facts, as found by us, the appellant, Girdhari Lal Gupta, does not come within the purview of S. 23C (1) or S. 23C (2) of the Act. Sections 23C (1) and 23C (2) read as follows:

23C. (1) If the person committing a contravention is a company, every person who, at the time the contravention was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the