Rajasthan Excise Act, 1950–Secs. 18, 54(e) r/w 54-D–Criminal proceedings–Sustainability–Offence by Company–Petitioner was arrayed as accused as he happens one of the Directors of Company–It is not the case of the prosecution that he was entrusted with the control and management of the Company and he was responsible for day-to-day affairs–Held, proceedings are liable to be quashed.
