( 1 ) THE appellants, S. Dutta and Bhupati Naha, were tried by a learned Presidency Magistrate, Calcutta. They were both convicted under Section 420, read with Section 120b of the Indian Penal Code as also under Section 27 of the Drugs Act, 1940. Appellant S. Dutta was also convicted under Section 420 of the Indian Penal Code. In respect of the offence under Section 420 read with Section 120b of the Indian Penal Code, appellant Bhupali Naha was sentenced to undergo rigorous imprisonment for 8 months. He was also sentenced to rigorous imprisonment for 8 months in respect of his conviction under Section 27 of the Drugs Act. The two sentences imposed upon him were, however, ordered to run concurrently. The other appellant Section Dutta was sentenced to rigorous imprisonment for 3 months in respect of each of the three convictions, but the sentences were directed to run concurrently.

( 2 ) APPELLANT Naha was, at all material times, the proprietor of Messrs. Chandemerdaya and Co. , while appellant Dutta, who is a nephew of Naha, was the proprietor of Messrs. Bhabani Medical Stores. Dutta was also a salesman of Chandemardaya and Co. The said charges were the outcome of