(1.) This is an appeal by the State Government from an appellate order of acquittal passed by the Additional Sessions Judge, Hyderabad, in Crl. A. No. 161 of 1958, by which the learned Judge allowed the appeal preferred by the respondent (hereinafter referred to as the accused) and set aside the conviction and the sentence passed on him for offences under Sections 30 (1) (c) and 30 (2) (a) of the Andhra Pradesh General Sales Tax Act of 1957, by the III City Magistrate, Division No. 2, City Criminal Court, Hyderabad, in case No. 118/4 of 1958 on his file. The learned Magistrate had convicted the accused under the said two sections and sentenced him to pay a fine of Rs. 500 and in default to simple imprisonment for one month.
(2.) The sum and substance of the accusation was that on 29-11-1957. the accused. Pokaimal Gupta, who is a registered dealer carrying on business in cereals and pulses at Mukhtiar Gunj, had prevented and obstructed the Commercial Tax Officials from discharging their duties and had thereby committed offences punishable under the aforesaid two sections of the Andhra Pradesh General Sales Tax Act of 1957.
(3.) The learned trial Magistrate, on an appreciation of the evidence adduced in the case, had held that the guilt of the accused had been proved to the hilt and had accordingly convicted and sentenced the accused as stated above.