The main legal point established in the judgment is the interpretation of the scope of s.263 and 264 of the Criminal Procedure Code and the requirement of giving reasons for acquittal in summary trials.

1. This appeal by the state is against the acquittal ordered in C.C. No. 789 of 1956 on the file of the First Class Magistrate Meenachil. The case was tried summarily under the provisions of Chapter XXII of the Criminal Procedure Code, and all that the learned magistrate has said against columns (h) and (i) of the register kept under s.263 of the Code namely, the columns for recording the finding and the sentence or other final order, is that the accused is hot guilty and that he is acquitted under s.245 of the Criminal Procedure Code.

2. The accusation was of three offences; the first under s.19 (h) of the Travancore-Cochin General sales Tax Act XI of 1125 for failure on the part of the accused to renew his dealer's registration for the year 1953-54 as required by s.10 (3) of the Act and R.8 (7) of the rules made thereunder; the second under s.19 (f) of the Act for collecting sales tax in contravention of s.11 (1) (during what period is not specified); and the third (and this would really appear to be three offences) under s.19(b) for failure to pay the tax assessed for the years 1950-51,1951-52 and 1952-53. (Here we must observe that the entry against column (f) of the register showing the offence complained of is merely,"s. T. Act" which is certainly not a proper way of filling in that column).

3. The trial of all these offences at one trial certainly amounts to misjoinder; and in view of this, and in view also of the fact that the evidence regarding the first two accusations is not altogether satisfactory, the learned Public Prosecutor does not press this appeal so far as those accusations are concerned. He presses it only in so far as the 3rd accusation, namely, the offences under s.19 (b), for failure to pay the tax for the three years 1950-51,1951-52 and 1952-53, is concerned.

4. so far as this accusation is concerned, we think that prima facie there is evidence in support of the accusation. But whether the learned magistrate has considered the evidence, and if so why he declined to accept it, we are unable to say since his order says nothing beyond that the accused is not guilty and is acquitted. There is moreover the objection of misjoinder. In the circumstances we set aside the order of acquittal in respect of these offences under s.19 (b) of the Act and direct that the accused be retried for those offences by the District Magistrate of Kottayam or such other magistrate of competent jurisdiction as the District Magistrate may direct.

5. It might be as well to say a word or two regarding the scope of s.263 and 264 of the Criminal Procedure Code in view of the criticism levelled against the learned magistrate for not having given any reasons for the acquittal. Obviously he has taken shelter under clause (h) of s.263 which requires a brief statement of the reasons for the finding only in the case of a conviction. It is urged by the learned Public Prosecutor that every case of acquittal is a case where an appeal lies at the instance of the state Government under s.417 (1) of the Criminal Procedure Code, and that therefore all cases of acquittal are governed by s.264 father than by s.263. In that view the application of s.263 is restricted to those cases where a conviction is recorded, but the sentence passed is one which shuts out an appeal by reason of s.414. We do not think that this is the correct position, for, a perusal of s.263 and 264 will show that, even before he proceeds to record the evidence, the magistrate has to decide whether the case falls within the

one or the other of these two sections, and obviously this cannot depend on the eventual decision in the case. It can depend only on whether an appealable decision is at all possible and, obviously, in deciding this, the possibility of an appeal against acquittal must be excluded, or else every case would be a case where an appeal lies. We think that when s.263 and 264 speak of cases in which an appeal lies or in which no appeal lies, they have in mind