Shops Disposal Rules, it provides preparation of two samples, and to produce the second sample before court once the case is registered and it is mandatory. According to him, it is the right of the accused to seek analysis of the second sample examined by chemical examiner. Since no such second sample was taken, it infringes the valuable right of the accused as stated by him. But, that decision, was held not good law, as per a Division Bench decision of this Court in Krishan M.C. and another v State of Kerala and another [2021 (2) KHC 395]. The learned Division Bench held that, the accused has no legal or statutory right to make a request for sending ‘B’ sample for chemical analysis, in the case of the seizure of toddy. It was further held that, the provisions in the excise manual contains only instructions for guidance of subordinate officials of the department, and it will not have any force of law and it will not prevail over the statutory provisions. Excise manual was not issued under the provisions of any statute. The manual contains administrative instructions issued by the department as guidelines of the subordinate officials. Those instructions cannot override the
