(1.) THIS is an application in revision by Gurcharan Singh to challenge his conviction of an offence punishable under Section 392,1. P. C. The Magistrate had awarded a sentence of one year's R. I. , but on appeal the Sessions Judge reduced it to six mouths' R. I.
(2.) THE finding of fact recorded by the lower courts cannot be said to be improper and this Court can easily start from such facts in determining whether the applicant committed any offence of which he could be convicted.
(3.) THE facts as established are that the applicant Gurcharan Singhi carries on the business of khandsaii in his factory premises situated within P. S. Baradari of the city of Bareilly. On the evening of 7-9-1961 at about 4 p. m. Sri G. B. Srivastava, Superintendent, Central Excise, accompanied by the-Deputy Superintendent, Sri G. S. Mathur, and Inspector, Sri Uma Shanker Lal, went to the Khandsar of the applicant for inspection. The applicant was not present at that time. The Superintendent checked the register in Form. R. G. 10 of raw material used and khandsari sugar manufactured and issued, maintained by the manufacturer under Rule 83 (7) of the Central Excise Rules 1944 (to be referred hereinafter as the Rules ). He also checked the electricity consumption register which was also maintained under the Rules. He found that both the registers were not being maintained regularly. He took those registers in his possession after handing over a receipt to the employee of the applicant then working in the factory. The Superintendent brought both the registers to his-office and handed them over to the Inspector, Sri Uma Shanker Lal, for thorough checking.