V. BHARGAVA, J.

(1) THIS appeal by special leave is directed against two respondents, G, V, Parekh and A. G. Parekh, who have been acquitted by the High court of Madras of the charge under Section 102-B of the Indian Penal Code, read with S. 7 and 8 of the Essential Commodities Act, 1955 and clause (5) of the Iron and Steel Control Order after applying Section 10 of the Essential Commodities Act. The first respondent, C. V. Parekh, was the Manager of Microtec Castings (Private) Ltd.) while the second respondent, his son, A. C. Parekh, was the Managing Director of that Company. They were also partners of a firm known as Messrs. C. V. Parekh and Company. Both the Company and the Firm had offices in the same premises. Respondent No. 2 was in charge of the general management of the business and affairs of the Company, so that he was empowered to make all purchases and sales and to enter into all contracts and do all other acts on behalf of the Company. Respondent No. 1 was also an active participant in the management of the Company, so that the two respondents were in de facto charge of the management of the affairs of the Company. The firm had two plots of land at the Royapuram