(1.) Petitioner faced trial before learned sub-divisional Judicial Magistrate, Baripada (in short 'SDJM') for having committed offences punishable under Section 47(a) and (f) of the Bihar and Orissa Excise Act, 1915 (in short, the 'Act'). He was found guilty, convicted under the aforesaid provisions and sentenced to undergo rigorous imprisonment for six months and to pay a fine of Rs. 500.00 on each count. In appeal the learned Sessions Judge, Mayubhanj, Baripada confirmed the conviction under Section 47(f) of the Act, maintained the sentence, but set aside the conviction under Section 47(a) and consequentially the sentence imposed.
(2.) Accusations which led to the trial of the petitioner are as follows :
(3.) The accused took the plea of denial of the allegations made by the prosecution.