03.09.2002, where any such material has been seized, the authorised officer should prepare an inventory of such liquor or material showing such details relating to its description, quality, quantity, etc. and thereafter make an application to any Magistrate for the purpose of certifying the correctness of the inventory. Further, the photographs of such item has also to be taken in the presence of the Magistrate and thereafter, representative samples have to be drawn. Instead of complying with those formalities, PW1 had allegedly destroyed the balance quantity of the contraband after drawing two samples of 500 ml. each. The deliberate non compliance of the mandatory provisions contained in Section 53A(2) of the Abkari Act in a case like this causes serious doubts in the prosecution case. Matters being so, it is not at all safe to convict the accused in this case by merely relying on Ext.P7 certificate of chemical analysis. The conviction and sentence passed by the court below are,