1. The appeal is filed by the second accused against the judgment of conviction passed by the Special Court (Essential Commodities Act) Salem for the offence under Clauses 6(2) and 6(3) of Tamil Nadu Schedule Commodities (Regulation of Distribution by Card System) Order 1982 r/w Section 7(1)(a)(ii) of Essential Commodities Act 1995.

2. The Criminal law is set in motion against A1 and A2 on the basis of Ex.P1 complaint given by the Deputy Registrar, Public Distribution System, Tiruvannamalai on 30.11.1992 in respect of certain mal-practices allegedly committed between July 1992 and October 1992 in Vedanthavadi Fair Price Shop by preparing bogus bills for sale of essential commodities such as rice, sugar, wheat and kerosene which were supplied to non-card holders and made entries as if the same were supplied to card holders. A1 was during the relevant point of time, the authorised dealer entrusted with the task of supply of scheduled commodities to the card holders and A2 was the salesman of Vedanthavadi Fair Price Shop. The value of essential commodities sold in black was estimated at Rs.5,065.50. The sum of Rs.2,806.10 is, according to the prosecution, value of the shor