(1.) THE State of H.P. has assailed, by this appeal, the judgment of Sub Divisional Judicial Magistrate, Kangra, in case No. 261-1/83, 120-III/84, thereby acquitting the accused for an offence under Section 61(1)(a) of the Punjab Excise Act, 1914, as applicable to the State of Himachal Pradesh.
(2.) THE accused, Smt. Usha, widow of Shri Pritam, was challaned under Section 61(1)(a) of the Punjab Excise Act, 1914 after she was apprehended with 13 kg. of lahan on 8.9.1983 by Sucha Singh, Assistant Sub Inspector of Police and Nain Sukh, Constable No. 235 when on investigation they received a secret information at a place known as Matur-Bagli junction.
(3.) THE learned Counsel for the parties have concentrated their arguments on the application of Section 100 and Section 165 of the Code of Criminal Procedure. I proceed to deal with the submissions made in this respect at length by the learned Counsel for the parties.