(1.) This Criminal Revision Petition has been preferred by the petitioner / accused under Section 397 read with Section 401 of Cr.P.C. praying to set aside the judgment of conviction and sentence dated 18.06.2011 passed in Crl.A.No.51/2010 by the Principal Sessions Judge Chickmagalore confirming the judgment of conviction and sentence dated 18.03.2010 in C.C.No.59/2010 passed by the Additional Civil Judge & JMFC, Mudigere and thereby acquit the petitioner. By the judgment of the Trial Court, the accused was sentenced to undergo rigorous imprisonment for one year and to pay a fine of Rs.10,000/- along with default clause, for the offence punishable under Section 32 of the Karnataka Excise Act.
(2.) Sections 32, 34 and 40 of the Karnataka Excise Act, reads thus:
(3.) Heard the learned counsel for the petitioner accused and the learned Additional SPP for the respondent.