( 1 ) ON and February 1948, a petition of complaint was filed before the Chief Presidency Magistrate of Calcutta by one Haridas Mukherjee. On that petition of complaint, the learned Magistrate passed the following order:"to D. C. D. D. , for enquiry and report. If it is found that the Bank has ceased functioning, the enquiring officer to seize the books at once on the strength of a search warrant I should issue on his application. If the Bank is functioning he should apply to me for instructions. To 13/2. "on 9th February 1948, a report was received that the Bank had ceased functioning. On 10th February 1948, the learned Chief Presidency Magistrate ordered issue of a search warrant. A report from the police was received on 23rd March 1948. On 14th June 1948, the learned Chief Presidency Magistrate passed the following order: "heard learned Pleader. Let D. C. D. D. , take cognizance of this case at once, and seize the books of this Bank that are necessary. " Thereafter a challan was sent up by the police under Section 408, Penal Code, against Abani Kumar Banerjee. On 7th February 1949, the learned Chief Presidency Magistrate recorded the receipt of the challan under S