1. Petitioners in this petition under Section 482 of the Code of Criminal Procedure are accused 1 and 2 in C.P. 6 of 2012 on the file of the Judicial Magistrate of the First Class, Devikulam. The Excise Inspector, Excise Range Office, Devikulam, filed Annexure F Final Report before the Judicial Magistrate of the First Class, Devikulam, alleging offences under Sections 56(b) and 57(a) of the Abkari Act with an allegation that on 14.7.2010, the Excise Inspector took two sets of samples (samples A & B) of coconut toddy under Rule 8 of the Kerala Abkari shops Disposal Rules 2002 (hereinafter referred to as "Rules 2002") from the toddy shop run by the petitioners and sample 'A' was forwarded to the Chemical Examiner. By Annexure A, the Chemical Examiner to Government of Kerala, reported that the sample A contained 8.35% by volume of ethyl alcohol. Rule 9 (2) of the Rules prescribes that the maximum percentage of ethyl alcohol at 8.1%. Since the percentage of alcohol exceeded the limit prescribed as per Rule 9(2) of the Rules, a case was registered for which Annexure E crime and occurrence report was filed. As mandated by Rule 8(3), the crime and occurrence report was submitted