( 1 ) THE present appeal is directed against the judgment and order of conviction and sentence passed by the learned Judge, Special Court (E. C. Act), Midnapore in D. E. B. G. R. Case No 44 of 1984 on 13. 05. 1988.

( 2 ) BRIEFLY stated, the prosecution case is that on receipt of an information, S. I. B. K. Nath (P. W. 1) being accompanied by other police personnel raided the godown of the appellant/accused at Mouza Barada, P. S. Ghatal, Dist. Midnapore on 17. 10. 84 between 12. 30 p. m. and 1. 30 p. m. and after checking and physical verification found the stock of articles in respect of kerosene oil, light diesel oil and loose mobil oil tallied with the Stock-cum-Rate board displayed in the godown. But during thorough checking, 17 full barrels of 200 litres each and one half barrel of H. S. D. Oil were found kept concealed on the south-west corner of the godown, for which the accused could not produce any licence or documents or any valid paper for dealing with the same. So, the accused was arrested and the said barrels of H. S. D. Oil along with other articles were seized on account of violation of the provisions of paragraphs 3 (5) and (7) of the West Bengal Motor Spirit and High Speed Diesel Oil (Licencing, Control and Maintenance of Supplies) Order, 1980 with a view to prosecuting under Section 7 (1 ) (a) (ii) of Act X/55. The appellant/accused was accordingly charged under Section 7 (1) (a) (ii) of Act X/55 for violation of the aforesaid provisions of the Order.

( 3 ) THE defence case, as suggested to P. Ws. and as contended by the accused during his examination under Section 313, Cr. P. C. , is that the seized 18 barrels did not contain H. S. D. Oil but light diesel oil and he has been falsely implicated in this case.

( 4 ) EIGHT witnesses were examined on behalf of the prosecution, while none was examined on behalf of the defence, and after considering the facts, circumstances and materials on record, the learned Court below found the accused guilty under Section 7 (1) (a) (ii) of Act X/55, convicted him thereunder and sentenced him to suffer S. I. for two years and to pay fine of Rs. 1000. 00 to S. I. for two months.

( 5 ) BEING aggrieved by and dissatisfied with the said order of conviction and sentence, the accused/appellant has preferred the present appeal.

( 6 ) ALL that now requires to be considered is whether the learned Court below was justified in passing the above order of conviction and sentence.

( 7 ) ACCORDING to the evidence of P. W. 1 S. I. B. K. Nath, on 17/10/1984 at 12. 30 hrs. he accompanied by S. I. , Gour Hari Karmakar, A. S. I. , Nandgopal pal (P. W. 6), Watcher Constables, Bhubaneswartewari and Sunil Kumar Dutta (P. W. 4) visited the shop-curn-godown of the accused at Mouza Barada, P. S. Ghatal, and after disclosing their identity he asked for documents of the shop. The Stock-cum-Rate Board stood in the name of the accused. Entries regarding kerosene oil, light diesel oil and loose mobil oil were there. After physical verification by weighment and measurement he did not find any discrepancy between the actual stock and the entries in the Stock-cum-Rate board. Then after thorough search he detected seventeen full barrels and half barrel of High Speed Diesel Oil which were kept concealed on the south-west corner of the godown. He asked the accused to produce documents in respect of those barrels, but the accused failed to produce any licence or documents showing authority of possession of the same nor could give any satisfactory explanation for possession of the said seventeen and half barrels of H. S. D. Oil. He also found several pots with which H. S. D. Oil is usually measured. He drew sample of H. S. D. Oil from three barrels in three phials which were duly sealed and labelled. He seized licence of the shop and also licence for lubricating oil standing in the name of the accused, cash memo books, Stock-cum-Rate board, seventeen and half barrels of H. S. D. Oil, three sample phials and oil

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