( 1 ) BOTH these appeals are arising out of the judgment and order of conviction and sentence dated 9th September, 1992, rendered by the Special Judge, Mehsana in summary Case No. 2 of 1988 for the offence punishable under Clause 4 of the Fertilizer (Control) Order, 1957 and for the offence punishable under Section 3 of the Essential commodities Act. The appellants-accused were sentenced to undergo simple imprisonment for three months and ordered to pay a fine of Rs. 500/-, in default thereof, to undergo seven days simple imprisonment.

( 2 ) BOTH these appeals were listed for final hearing on 15th February, 2007 and after detailed submissions made before the court by the learned Counsel appearing for the appellant, as well as, learned A. P. P. , mr. A. J. Desai, the Court had passed final order on that day and the reasons are kept reserved for the discussion made herein under and reasons assigned the acquittal has been recorded.

( 3 ) IT is the case of the prosecution that complaint was filed by one Shr. R. Patel, Agriculture Inspector, Mehsana for the offence punishable under Section 3 read with Section 7 of the Essential Commodities act, 1955 and on account of violation of clause 4, 5 and 21 of the Fertilizer (Control) order, 1957. It is alleged that complainant, as well as, in-charge Quality Control inspector, Mehsana had inspected the premises of Ijapura (Jethaji) known as service Cooperative Society Ltd. , of Village ijapura, Tal. Mehsana on 9th September, 1986. The reason for visiting the premises of the appellant was because of receipt of one application from one of the members of the Co-operative Society, Rasiklal Chimanlal patel. Upon inspection, the complainant found that as per the record mainly the stock register, last sale of Chemical Fertilizes urea manufactured by KRIBHCO was not shown since 17th August, 1986. No sale was reflected in the stock register. Upon verification the Officer found that on the day of inspection 10 bags were there in the stock. As per stock register on 20th August, 1986 the closing stock was of 20 bags of chemical Fertilizes Urea manufactured by kribhco. On 9th September, 1986 during physical verification, the complainant found the stock of 10 bags. It is alleged that when closing stock was shown of 20 bags on 20th august, 1986 then how only 10 bags could be there with accused No. 1-society was the question. It is alleged that 10 bags of chemical Fertilizes Urea was disposed of or sold without issuing bills in the proper format prescribed under the Fertilizer control Order. Statement of one farmer member was also recorded by this Officer and it is alleged that accused Nos. 2 and 3 had accepted the irregularities found by the inspecting Officer. No misappropriation, malpractice, overpricing or other irregularities were noticed. 3. 1 In the complaint, as well as, in the impugned judgment and order passed by the learned trial Judge, the Fertiliser (Control) Order, 1957 has been referred. But, the inspection was carried out on 9th september, 1986 and on that day the fertiliser (Control) Order, 1985 was applicable, as the same was published in the gazette of India Extra Ordinary Part-II and the order was made effective from that very day in exercise of powers conferred by section 3 of the Essential Commodities Act, 1955. This is a Central Government Order and Clause 5 of the Order is practically similar to Clause 4 of Fertilizer (Control) order, 1957. So, for the sake of brevity and convenience, I would like to reproduce the clause 4 and 5 of the Fertiliser (Control) order, 1957.

"4. Display of stock position and price list of fertilisers.- Every dealer, who makes or offers to make a retail sale of any fertilisers, shall prominently display in his place of business- (a) the quantities of opening stock of different fertilisers held by him on each day. Explanation.- The actual stocks at any point of time during the day may he different from that of the displayed opening stocks to