STATE OF U P Vs. MOTI LAL GUPTA

JUDGEMENT

(1.) THIS appeal by the State of Uttar Pradesh raises a point of law namely, whether there was a proper complaint filed by the prosecution on the basis of which the Magistrate could take cognizance of the case against the accused who was prosecuted under Section 64 (a) and (c) of the U. P. Excise Act (hereinafter referred to as the Act ). The appellate court was of of the view that there was no such complaint and in the absence thereof the prosecution of the accused was illegal and contrary to the provisions of Section 70 of the U. P. Excise Act. He was. therefore, acquitted by the learned III Temporary Sessions Judge. Fatehpur and the State has challenged the order of acquittal in the present appeal.

(2.) ACCORDING to the prosecution Sri. R. S. Gupta. Excise Inspector demanded the resister relating to the denatured spirit from the accused, who owned a shop at Khaga and was the licencee. on 30-91965 at 6 p. m. in the presence of the witnesses Ram Singh. Maharaj Din and Dilawar Husain. The account register and the licence were not kept at the shop. Even after waiting for a long time the accused did not produce the licence and the account register before the Excise Inspector who therefore could not verify the stock of receipt and sale of the denatured spirit. The accused thus committed an offence under Section 64 (a) and (c) of the U. P. Excise Act and the Excise Inspector submitted a charge sheet against him.

(3.) THE accused pleaded not guilty and stated that he had been falsely implicated on account of enmity with Sri R. S. Gupta, Excise Inspector.