BHOLANATH AMRITLAL PUROIHIT vs STATE OF GUJARAT

The Supreme Court held that the trial of the appellant under Section 55 of the Indian Post Office Act, 1898 was invalid due to non-compliance with Section 72, which mandates that a complaint must be made by order of or under authority from the Director-General or Post Master General. The Court clarified that a mere police report does not satisfy the requirement of a formal complaint as intended by the statute. Consequently, the magistrate lacked jurisdiction to take cognizance of the offence, leading to the allowance of the appeal.