VASUDEVAMURTHY, J.

( 1 ) THIS is an appeal by the State against an order of acquittal passed by the First Additional sessions Judge, Bangalore Division, setting aside the conviction and sentence passed against the accused by the City Magistrate, Bangalore.

( 2 ) THE accused was a registered retail dealer in kerosene oil with his shops in New Tharagupet, bangalore City. He was prosecuted for selling two tins of kerosene oil containing 8 gallons to one Channaveerappa, P. W. 8, for Rs. 19/- which was in excess of the price fixed and notified by the Deputy Commissioner, Bangalore District. In that connection he was also charged for having sold the kerosene oil to P. W. 8 who did not hold a ration card) having failed to issue him a receipt in respect of the same, for failing to maintain a daily sales account as he was required to do in respect of the sales of kerosene and for not exhibiting in his shop premises a statement required of him showing the stock, selling price and other particulars of kerosene held by him for sale.

( 3 ) P. W. 3, a Sub-Inspector of Police attached to the office of the Special Officer, Anti-corruption Measures, received information on 17-8-49 that the accus

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