Judgment

KAILASAM, J.:- This appeal is preferred by the five partners of Lido Restaurant, Connaught Circus, New Delhi, by special leave against the judgment and order of the High Court of Delhi in Criminal Appeal No. 141 of 1971.

2. A complaint was filed by the Entertainment Tax Inspector on behalf of the State in the court of the Judicial Magistrate, First Class, against the appellants on the ground that they had contravened the provisions of Sec. 4 (1) read with Section 3 (1) and Sec. 3 (3) of the U.P. Entertainment and Betting Tax Act, 1977, as extended to Delhi land punishable under Sec. 5 (3) of the Act. The trial Court acquitted the accused on the aground that no offence against them had been etablished. On appeal by Entertainment Tax Inspector, the High Court found that the appellants are guilty of the offences with which they were charged, allowed the appeal, set aside the order of acquittal and imposed a fine of Rs. 40 each on the five partners of the Lido Restaurant and directed that the fines will be paid in addition to the tax leviable under Section 3 of the Act.

3. P. W. 3, Bodh Raj, was the Entertainment Tax Inspector at the material time. On 15th November, 1968, under t