IN THE HIGH COURT OF JUDICATURE AT PATNA Cr. Misc. No.25136 of 2008 ARBIND KUMAR @ MOTI SINGH son of Suresh Singh, resident of village and Post-Toygarh, P.S.- Barbigha, District- Sheikhpura …Petitioner Versus THE STATE OF BIHAR …OP ----------- 2/ 03.05.2011 Heard the parties. The petitioner has sought quashing of the order dated 13.06.2007 passed by the Additional Chief Judicial Magistrate, Sheikhpura, in Case No.36-C 2 of 2007, by which he has taken cognizance under section 47-A of the Excise Act. It has been submitted that Section 47-A of the Excise Act would be applicable only to the Companies and not to the individuals. Since these are the matters which can only be appreciated by the court below as also the wrong provision of law would not entail quashing of prosecution, I am not inclined to interfere in the matter. The application is dismissed. JA/- (Anjana Prakash,J.)