(1.) This appeal by the State is directed against the judgment of acquittal passed by the Sessions Judge, S.K. Mangalore in Criminal Appeal No. 75 of 1973 acquitting the respondent who was the appellant therein of the offence punishable under Section 13 read with Section 32(1) of the Karnataka Excise Act, 1965 (hereinafter referred to as the 'Act').
(2.) The respondent-accused was prosecuted for having committed the said offence in C. C. No. 1095 of 1972 on the file of the Additional Munsiff-cum-I Class Magistrate, Udipi, South Kanara. He was convicted and sentenced. He preferred Cr. A. No. 75 of 1973 before the Sessions Judge, S.K. Mangalore wherein he was acquitted. He will be, in the course of this judgment, referred to as the accused.
(3.) The prosecution case is that at about 3.45 P. M. on 7-9-1972, P.W. 3 K. A. Kariappa, the Excise Inspector accompanied by his staff and panchas including P.W. 2 Sridhar, raided the house bearing No. 1-27, situated in Kodavoor village, belonging to the accused as he had credible information that the accused was illicitly manufacturing arrack in that house. They found the accused actually manufacturing arrack. They seized the implements wash and the liquor and they also took samples in separate bottles and sealed them. A report was filed to the Magistrate by P.W. 3 as per Section 57 of the Act stating that the accused was to be tried.