Divisional Electrical Engineer, Detection of pilferage of Energy and his staff inspected H.T.Service with No.ELR 332 of M/s.Acquaint Exports Limited and noticed that A.1 and A.2 involved in pilferage of electrical energy by tampering with the meter box seal and MD knob seal to avoid payment of penal charges exceeding maximum demand, with the help of A.3 and forcibly brought the MD indicator to ‘0’ condition. After opening the meter box, it was also observed that MD known seal bearing No.064204 with an impression of A.P.S.E.B was found to be tampered with, one hole of the seal bit was found to be widened and the sealing wire was kept loosened. P.W.1 seized the two tampered seal bits along with sealing wires, marked as M.Os.1 and 2 and put-in a sealed cover, marked as Ex.P1. P.W.1 prepared a detailed inspection notes, marked as Ex.P2 and sent a detailed report, marked as Ex.P4 to P.W.6 Investigating Officer. On 15.12.1995 at 4.00 p.m, on receipt of Ex.P4 report, P.W.6 registered the case in Crime No.67/95 under Section 39,44 and 39-A of the Act and investigated into the case. After the completion of investigation, he filed charge sheet against A.1 to A.3, alleging that they committed the offences punishable under Sections 39, 44 and 39-A of the Act. 6. For the prosecution, P.Ws.1 to 6 were examined and Exs.P1 to P5 were marked.