1. THIS is an appeal by the State of West bengal against the order of acquittal passed by the Sub-divisional Judicial magistrate, Kalimpong, in a trial where the accused-respondent was found not guilty in respect of the charge under section 18 (1) of Minimum Walges Act read with Rules 22 (1), 23 (4) and 23 (5) framed by the State under the Minimum Wages Act.

2. THE prosecution case is simple. The accused N. Seen has been carrying on business for making shoes engaging labourers but, according to the prosecution allegation, the accused did not maintain any register whatsoever as required to be maintained under the Minimum wages Act and under the Rules framed by the State there under. It appears from the evidence on record and from the judgment that the accused did not maintain any register whatsoever send the plea taken at the time of trial is that there is no provision of law under the minimum Wages Act or under the Rules for maintenance of any register in any manufactory where shoes are manufactured with the aid of labour because in the schedule there is no mention about manufacture of shoes. It appears that the learned Magistrate accepted the contentions and on that groun