would appear from the records of the case that the said procedure has not been followed. No inventory list is seen to have been taken and no certification of the inventory is seen to have been taken from the Magistrate. So also, the sample was taken without the certification and the articles were disposed of without complying sub-clauses (a), (b) and (c) of Section 53A(2) of the Abkari Act. Without the material object which has been seized, there can be no prosecution against the appellant. It has been categorically held by this Court in several judgments that if the procedure contemplated in Section 53A is not strictly and scrupulously followed, even the seizure of the liquor becomes doubtful. (See Balakrishna Rai v. State of Kerala 2020(3) KHC 286, Damodaran v. Station House Officer and another 2007(4) KHC 936, Appu v. State of Kerala 2016(5) KHC 310 ) Since the said mandatory requirements have not been followed, the accused is entitled to the benefit of doubt.