A.K.Bhattacharya, J. - (1.) The present appeal is directed against the Judgment and order of conviction and sentence passed by the learned Judge. Special Court (E.C. Act), Hooghly, in Special Court Case No. 70/1989 arising out of Dadpur P.S. Case No. 44 dated 23.09.1989 under section . ll)(a)(ii) of the Essential Commodities Act, 1955. as amended.
(2.) Shortly put, the prosecution case is that on 23.09.89 S.I. M. Rahaman (P.W. 1) under the supervision of Inspector A.K. Bhowmick and other DEB Officials of Hooghly had been to the Kerosene oil shop of accused/appellant Lakshmi Kanta Ghosh, and after service of notice upon him the accused/appellant produced books of accounts, sale register, stock register, cash memo book, Stock-cum-rate board, license etc. On checking the books of accounts/registers opening balance was found 4400 litres, whereas on physical verification 4600 litres of kerosene oil was found in 23 drums/barrels, and 5400 litres was shown on the Stock-cum-rate board. As the accused/appellant failed to show any satisfactory account for the said discrepancies, registers, books of accounts, kerosene oil etc. were seized under a seizure list in presence of witnesses, and the seized kerosene oil was kept in the zimma of one Biswanath Ghosh (P.W. 6). The accused/appellant was arrested and on the basis of a complaint Dadpur P.S. Case No. 44 dated 23.09.89 was started. After completion of investigation charge sheet was submitted against the accused/appellant under section 7(1)(a)(ii) of Act X of 1955 for violation of the provisions of paragraph 12 of the West Bengal Kerosene Oil Control Order. 1968 and paragraph 3(2) of the West Bengal Declaration of Stocks and Prices of Essential Commodities Order. 1977. Accused/appellant, was accordingly, charged under section 7(l)(a)(ii) of Act X, 1955.
(3.) The defence case, as suggested to P.Ws. 1 to 3 and as contended by the accused during his examination under section 313 Cr. PC, is that kerosene oil was not measured by iron gauge and the weighment chart showing recovery of 4600 litres of kerosene oil is false. Stock of 5400 litres of kerosene oil was written in the Stock-cum-rate board through mistake.;