appeared, after hearing the prosecution as well as the defence the learned Judge framed a formal charge against the accused for the offence punishable under Section 55(a)(b) & (g) of the Abkari Act which when read over and explained to the accused he denied the same and pleaded not guilty. Consequently the prosecution from their part examined PWs.1 to 7 and produced Exts.P1 to 8 documents. MOs.1 to 7 were also identified and marked as material objects. Finally, the trial court found that the prosecution has clearly succeeded in proving its case and accordingly found that the accused is guilty for the offence charged against him and accordingly he is convicted thereunder. Consequently the accused is sentenced to undergo simple imprisonment for three years and to pay fine of `1,00,000/- in default he is directed to undergo simple imprisonment for three months under Section 55(a) of the Abkari Act. According to the learned Judge, as the other offences namely under Sections 55(b) & (g) are committed during the same transaction, no separate sentence is required and not awarded. However, set off is allowed under Section