MERCHANT N E Vs. BOMBAY MUNICIPAL CORPORATION

JUDGEMENT

(1.) This is a revision from an order of conviction and sentence passed by the Honorary Presidency Magistrate (Municipal Bench). Bombay, under S. 52(a) read with S. 7(2)(2A) of the Bombay Shops and Establishments Act, 1948. The applicants are chartered accountants carrying on their business in the name, N. E. Merchant & Co. Both of them are qualified chartered accountants entitled to practice as such in their own right.

(2.) One Narayan Mahadeo Malik, who is the inspector in the Shops and Establishments Department of the Bombay Municipal Corporation, visited the establishment of the applicants on 15 July 1965, and found the following contraventions of the Act, viz., the Bombay Shops and Establishments Act, 1948 :

(3.) The learned magistrate held that the first contravention had not been proved but the second was proved. He, therefore, convicted the applicants under S. 52(a) read with S. 7(2)(2A) of the Act.