Oza J.-1. This is an appeal against the acquittal preferred by the State against the order of acquittal dated 28th January 1978 passed in favour of the respondent from the offences under rules 25, 13, and 8-A of the Madhya Pradesh Entertainment Duty Rules passed by the Muncipal Magistrate Indore.

2. A prosecution was launched against the respondent along with three others alleging that one of the accused persons who was made accused No. 1 was the Manager of a Cinema house known as Prakash Talkies Indore where as the other accused persons including the present respondent were the partners thereof. It was alleged that there has been non-compliance with the provisions contained in rules 8 and 13 of the Entertainment Rules consequently it is an offence punishable under rule 25.

3. It is not disputed that the case was summons case and tried summarily. The plea of the accused persons including the present respondent was recorded. Accused Nos. 1, 2 and 3 admitted that offence and pleaded guilty but the present respondent stated that although he is a partner but he is a sleeping partner not in any manner connected with the ma management of the Cinema house. Learned Magistrate after c