was also found that the requirement of Section 36 of the Abkari Act, that there should be two independent witnesses, was not complied with. It was also found that the column in the printed form, Ext.P1, was kept unfilled. The court has observed that the answers given by PW.1 in the cross-examination was of an irresponsible nature as he could not remember many of the relevant facts regarding the manner of sampling etc. It was also found from the chemical analysis report that the sample related to the year 1994-95, whereas the shop was inspected in 1995-96. The report also did not contain anything as to whether the sample was sealed. The court not only acquitted the accused but also has cast serious strictures on PW.1 and directed to forward the copy of the judgment for required action to the Commissioner of Excise, Thiruvananthapuram, and also to the Chief Chemical Examiner, Thiruvananthapuram, for initiating action against the Excise Inspector as well as the Chemical Analyst.