JUDGMENT :

(HEMANT M. PRACHCHHAK, J.)

(1) The appellant - State of Gujarat has preferred this appeal under Section 378(1)(3) of the Code of Criminal Procedure, 1973 against the judgment and order dated 11.10.2006 passed by the learned Presiding Officer, Fast Track Court, Sabarkantha at Himmatnagar (hereinafter be referred to as “the first Appellate Court”) in Criminal Appeal No.1 of 1997, whereby the learned Additional Sessions Judge has acquitted the accused from the offences punishable under Sections 408, 114 of the Indian Penal Code (hereinafter be referred to as “the IPC”) and quashed and set aside the judgment and order dated 21.12.1996 passed by the learned Chief Judicial Magistrate, Himmatnagar (hereinafter be referred to as “the trial Court”) whereby the learned Magistrate has order to undergo rigorous imprisonment for three years and imposed fine of Rs.5,000/- and in default of making payment, to undergo rigorous imprisonment for three months for the offence under Section 408 of the IPC.

(2) Brief facts of the present case are, in nutshell, as under:-

(2.1) It is case of the prosecution that on 16.07.1987, inspite of the fact that no sale of wheat coupon to the extent of 120