“3. By virtue of S.399 Cr.P.C. Sessions Judge is entitled to exercise all or any of the powers which may be exercised by the High Court under sub-section (1) of S.401. S.401(l) provides that in the case of any proceeding the record of which has been called for by itself or which otherwise comes to its knowledge, the High Court may, in its discretion, exercise any of the powers conferred on a Court of Appeal by Ss. 386, 389, 390 and 391 or on a Court of Sessions by S.307 and, when the Judges composing the Court of revision are equally divided in opinion, the case shall be disposed of in the manner provided by S.392. Section 399(2) makes the position clear that where any proceeding by way of revision is commenced before a Sessions Judge under subsection (1), the provisions of sub-sections (2), (3), (4) and (5) of S.401 shall so far as may be, apply to such preceding and references in the said sub-sections to the High Court shall be construed as references to the Sessions Judge. Thus, it can be seen that S.401 (3) equally applies so far as a Sessions Judge is concerned. The above sub-section makes it clear that the revisional court whether the High Court or Sessions Court cannot convert a finding of acquittal into one of conviction. It is pertinent to note that the State has not filed any appeal against the acquittal of the revision petitioner for the offence under Ss.l6(i)(a)(i) read with Ss.7(i) and (iii) and 2(l-a)(a) of the P.F.A. Act. In the suo motu revision taken by the Sessions Judge he cannot obviously convert a finding of acquittal into one of conviction in view of the specific interdict in S.401(3) Cr.P.C. That being the position, the order of the Sessions Judge cannot be sustained.”