(1.) THIS appeal is directed against the judgment dated April 21, 1980 passed by the Munsif cum Judicial Magistrate, First Class, Raisinghnagar, acquiting the accused of the offence under section 54-D of the Rajasthan Excise Act, 1950 (here in after referred to as 'the Act' ).
(2.) THE learned Magistrate has acquitted the accused on the ground that the complaint filed by the Excise Inspector in this case was not maintainable as he could not be considered to be an Excise Officer within the meaning of section 67 of the Act. THE learned Magistrate has relied on the judgment of this Court given in Bhagwana v. State of Rajasthan (1 ). . ,