PALEKAR, J. :- This is a revision from an order of conviction and sentence passed by the Honorary Presidency Magistrate (Municipal Bench), Bombay, under S. 52(a) read with S. 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 practise 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 establishment of the applicants on 15-7-1965 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 applicant under S. 52(a) read with Section 7(2)(2-A) of the Act.

(3) Sect