SHARMA, J.

1. This appeal is directed against the judgment of acquittal passed by the learned Chief Judicial Magistrate Ludhiana, on November 18, 1972. The respondents were tried for an offence under S. 61 (1) of the Punjab Excise Act, 1914 , for being in possession of 240 bottles of illicit liquor.

2. The learned trial Magistrate has found that Resham Singh, City Inspector, Ludhiana, formed the raiding party after the receipt of secret information and yet he did not join any independent person in the raiding party. The prosecution case rests on the testimony of Assistant Sub-Inspector Om Parkash PW 2 and Assistant Sub-Inspector Gurcharan Singh PW4. The learned trial Magistrate has found that the statements made by these two witnesses were discrepant in material particulars. His finding on this point reads as under:-

"I find material discrepancies, which still make their statements unreliable. According to PW2 Shri Om Parkash, ASI, the City Inspector went on scooter whereas the rest of the party had gone on foot but according to Shri Gurcharan Singh, ASI, the whole of the party had gone on foot. Secondly, according to P. W. 2, the City Inspector returned from the spot after