Judgment: The State, represented by the Public Prosecutor, has preferred this appeal challenging the correctness and propriety of the judgment of the learned Sessions Judge, Tirunelveli, made in G.A. Nos. 25 and 28 of 1974, dated 22nd April, 1974 acquitting both the accused of the offence punishable under section 3 of the Madras Gift Goods (Unlawful Possession) Act, 1961 (Madras Act XL1X of 1961) (hereinafeter referred to as the Act), of which they were convicted and sentenced by the Sub-Divisional Judicial Magistrate, Kovilpatti in C.C.No. 217 of 1973 by his judgment dated 31st January, 1974.

2. The crux of the indictment as per the prosecution case is as follows: On 15th February, 1973, at about 9-15 p.m.. on information, the Tahsildar and Executive II Glass Magistrate, Kovilpatti (P.W.I), along with the Taluk Supply Officer and party, searched accused-1’s Lorry Booking Office, Kovilpatti, and seized 33 packets of American Soya Bean Salad Oil, each packet containing six tins in the presence of the first accused. On the same night, on information furnished by the first accused, he seized 424 packets of Soya Bean Salad Oil at Vinayagar Match Factory and Sivagami Match Factory, belon

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