PALEKAR J.-This is a revision from an order of conviction and sentence passed by the Honorary Presidency Magistrate (Municipal Bench), Bombay, under section 52 (a) read with section 7 (2) (2-A) of the Bombay Shops and Establishments Act, 1948. The applicants are chartered accountants carrying on their business in the name Messrs. N. E. Merchant and Co. Both of them are qualified chartered accountants entitled to practice as such in their own right.

2. One Narayan Mahadeo Malik, who is the Inspector in the Shops and.

Establishments Department of the Bombay Municipal Corporation, visited the establishments of the applicants on July 15, 1965, and found the following contraventions of the Act, viz., the Bombay Shops and Establishments Act, 1948:

(1) The Registration Certificate was not displayed at a conspicuous place in the establishment.

(2) Application in Form "B" together with the prescribed fee for the renewal of the Registration Certificate No. B-II-1831 for the year 1965 was not submitted.

The learned Magistrate held that the first contravention had not been proved but the second was proved. He, therefore, convicted the applicants under section 52 (a.) read with section