STATE OF W.BENGAL vs RASHMOY DAS

The Supreme Court held that the High Court's order quashing the prosecution under the Bengal Excise Act, 1909 was premature, as it interfered before the prosecution could be properly initiated. The Court emphasized that under Section 92 of the Act, prosecution requires state sanction after six months from the offence, and under Section 167(5) of the CrPC (West Bengal Amendment), further investigation beyond six months requires magistrate approval. The Court ruled that the High Court's intervention was unwarranted and allowed the prosecution to proceed, thereby reversing the High Court's order.