Guha Ray, J

[1] This petition by the Corporation of Calcutta is for revision of an order of acquittal of the Opposite Party, the Director of Rationing and Distribution, representing the Food Department of the Government of West Bengal in a case under Section 488 read with Section 386(l)(a), Calcutta Municipal Act, 1923, The allegations on which the prosecution is based are briefly that during the financial year 1951-52. the Opposite Party was carrying on trade at premises No. 259, Upper Chitpur Road, Calcutta, and was using, or permitting the use of, the said premises for the purpose of storing rice, flour, etc., under the provisions of the Bengal Rationing Order, 1943. No licence, however, was taken for this purpose by the Opposite Party as. required by . Section 386, Calcutta Municipal Act, 1923, for the year in question.

It is further alleged that from 1943-44 to 1948-49 the Opposite Party had paid license fees for different shops under Sections 175 and 386 for storing rice, etc., but since then he has been refusing to do so on the ground that he or rather the Government of West Bengal which he represents is not liable for such licence fees. The learned Magistrate witho