Excise

Bengal Excise Act, 1909 (5 of 1909)

— Ss. 46-A(a)(i) and (ii) — Applicability — Appellant found in unlawful possession of 40 litres of illicit distilled liquor — As a result Govt. suffered loss of Rs 1400 towards revenue — Held, S. 46-A(a)(i), applicable — Hence conviction under S. 46-A(a)(ii) and sentence of 3 years' RI and fine of Rs 500 not justified — Having regard to the quantum of illicit liquor seized, five months' RI would be justified, (2006) 7 SCC 439-A

Criminal Trial

Witnesses

— Interested or partisan witness — Official witnesses — Conviction can be based on testimony of, if found trustworthy, (2006) 7 SCC 439-B