iminal Appeals Nos 248 to 251 of 1968
Appeals from the judgment an order dated August 13 1968 of the Calcutta High Court in Criminal Appeals Nos
425 to 428 of 1968
LM Singhvi and section P Nayar for the appepant in all the appears
The respondent did not appear
The Judgment of the Court was delivered by Ray J
These appeals are by certificate from the judgment dated 13 August 1968 of the High Court at Calcutta holding that 8 60 the memorandum of appeals from an order of acquittal were barred by Article 114 of the 
The appeals were directed against orders of acquittal passed by the Presidency Magistrate Calcutta on 4 April 1968
The four petitions of appeal were presented in the High Court on 1 July 1968 by the learned Advocate authorised by the Vakalatnama executed by the Assistant Registrar of Companies West Bengal described as the appellant in all the_ petitions
The Assistant Registrar of Companies West Bengal filed petitions of complaint before the Chief
Presidency Magistrate Calcutta alleging that the certain officersdirectors of the Standard Paint Works P Ltd of 44 Beadon Row Calcutta mentioned therein were guilty of offence for non compliance with provisions contained in the by reason of default in filing Annual Return of the Company together with the Annual Accounts and Balance sheet
Section 210 of the requires annual accounts and balance sheet of the company to be filed within the time mentioned in the section
If any person being a director of the company fails to take all reasonable steps to comply with the provisions of section 210 he shall in respect of each offence
be punishable with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both
The complainant in filing the petitions of complaint prayed for exemption of personal appearance under proviso to section 247 of the Code of Criminal Procedure read with section 6211A of the 
The Presidency Magistrate passed the orders of acquittal in all the cases
Section 417 of the Code of Criminal Procedure speaks of appeal in case of acquittal
Sub section 3 of thatsection is as follows If such an order of acquittal is passed in any case instituted upon complaint and the
High Court on an
application made to it by the complainant
in this behalf grants special leave to appeal from the order of acquittal the complainant may present such an appeal to the High Court
Section 417 4 of the Code of Criminal Procedure states that no application under sub section 3 for the grant of special leave to appeal from an order of acquittal shall be entertained by the High Court after the expiry of 60 days from the date of the order of acquittal
No 8 application was made to the High Court in cornpiance with section 417 3 of the Code of Criminal Procedure
861 On behalf of the appellant it was contended both in the High Court and in this Court that the appeals were preferred under section 624B of the 
Section 624B is as follows Notwithstanding anything contained in the Code of Criminal Procedure 1898 the Central Government may in any case arising out of this Act direct any company prosecutor or authorise any other person either by name or by virtue of his office to present an appeal from an order of acquittal passed by any Court other than a High Court and an appeal presented by such prosecutor or other person shall be deemed to have been validly presented to the appellate Court
The contention on behalf of the appellant that the right of appeal is conferred by section 624B of the is unacceptable
Section 624B only speaks of the Central Government directing or authorising any person to present an appeal from the order of acquittal
Section 4171 of the Code of Criminal Procedure enacts that in case of acquittal the State Government may direct the Public Prosecutor to present an appeal to the High Court
Section 624B of the empowers the Central Government to present appeals through persons mentioned in that section
Presentation of appeal by the Central Government is a similar provision to section 4171 of the Code of Criminal Procedure
Chapter XXXI of the Code of Criminal Procedure relates to appeals
Appeal is a creature of statute
The right to appeal is governed by the Code of Criminal Procedure  Section 404 of the Code of Criminal Procedure states that no appeal shall lie from any judgment or order of a Criminal Court except as provided for by the Code of Criminal Procedure or by any other law for the time being in force
Section 624B of the does not confer any right of appeal from any order passed by a Criminal Court in respect of any offence under the provisions of the 
The right to appeal to the High Court in the present cases of acquittal is governed by section 417 of the Code of Criminal Procedure
Article 114 of the requires appeal under sub section 3 of section 417 of the Code of Criminal Procedure to be filed within 30 days from the date of the grant of special leave
No application for the grant of special leave to appeal from an order of acquittal was made within 60 days from that order of acquittal
The orders of acquittal were passed on 4 April 1968
862 The petitions of appeal were presented on 1 July 1968
The appeals were rightly not entertained by the High Court because first there was no application for grant of special leave under section 4173 of the Code of Criminal Procedure secondly the appeals were incompetent without grant of special leave and thirdly these were barred by limitation
An appeal under section 4173 against acquittal is competent only when there is special leave granted by the High Court
On obtaining special leave the appeal is thereafter filed within 30 days of the grant of leave to escape the mischief of the period of limitation under Article 114 of the 
A provision in the which confers right of appeal is section 483
It speaks of appeals from orders made and the decisions given in the matter of winding up of the companies by the Court and it enacts that such appeals shall lie to the same Court to which in the same manner in which and subject to the same conditions under which appeals lie from any order or decision of the Court in cases within its ordinary jurisdiction
Section 624B is not such a section which can be said to be conferring a right of appeal
Section 624B only mentions as to the person through whom appeal is presented
The appeals therefore fail and are dismissed
VPS Appeals dismissed


Summary:
The appellant filed complaints before the Chief Presidency Magistrate alleging that the officers of the respondent had committed an offence under the 
They were acquitted on April 4 1968
On July 1 1968 appeals were filed in the High Court by the appellant cornplainant but the High Court held that they were barred by article 114 of the 
In appeal to this Court it was contended that the appeals were filed not under section 417 CrPC but under section 624B of the 
HELD1 Section 404 CrPC provides that no appeal shall lie from any order of a criminal court except as provided by the Code or by any other law for the time being in force
But section 624B does not confer any right of appeal from an order of acquittal passed by a criminal court in respect of an offence under the 
It only em powersthe Central Government to present appeals through persons mentioned in that section
1861 E G 2 Section 417 Cr
PC provides right of appeal in cases of acquittal and if the order of acquittal is passed in a case instituted upon complaint an application for special leave to appeal from such order should be filed within 60 days from the date of the order of acquittal and under article 114 of the  the appeal should be filed within 30 days from the date of the grant of special leave
The appeals were not rightly entertained in the present case because a there was no application for grant of special leave under section 4173 Cr
PC b the appeals were incompetent without grant of special leave and c they were barred by limitation
860 G H 861 H 862 A D