to the nearest Gazetted Officer or nearest Magistrate. In the present case, even according to the prosecution, the gunny bags were found not on the person of the accused and nothing was seized from the person of any of the accused. According to the prosecution, the gunny bags were found near the place where the accused was found sitting. PW.1 stated that the gunny bags were in fact found 15 yards away from where the accused were sitting. It is not the case of the prosecution that they seized the contraband from the person of the accused. Hence, noncompliance, if any with the requirement under Section 50 of the Act is of no consequence. However, as the evidence on record established that PW.3-authorised officer has failed to comply with the mandatory requirement of sub-section (2) of Section 42 of the Act, the trial Court has rightly held that the prosecution of the accused is vitiated thereby. In view of the discrepant evidence regarding the seizure of the gunny bags and polythene bags Mos.1 to 9 from the possession of the accused, the trial Court has rightly disbelieved the alleged seizure.