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12. We do not think that it is necessary for us to deal with some of the contentions raised by the learned Additional Solicitor General, 20 VRS,J & PKR,J WP No.4764 & Batch as the learned Senior Counsel appearing for the petitioners do not dispute the correctness of the same. The fact (1) that until a prosecution is launched, by way of a private complaint with the previous sanction of the Commissioner, no criminal proceedings can be taken to commence, (2) that persons who are summoned under Section 70(1) of the Act and persons whose arrest is authorised under Section 69(1) of the Act are not to be treated as persons accused of any offence until a prosecution is launched and (3) that an officer of the Central Tax authorised under Section 69(1) of the Act to arrest a person is not a police officer, are all not disputed by the learned Senior Counsel for the petitioners. Therefore, it is not necessary to consider in great detail, the decisions of the Supreme Court in Badaku Joti Savant v. State of Mysore1, Ramesh Chandra Metha v. State of West Bengal2, Illias v. Collector of Customs3, Percy Rustomji Basta v. State of Maharashtra4, Veera Ibrahim v. State of Maharashtra5 and Poolpandi v. Superintendent, Central Excise6.