2 S.C.R. SUPREME COURT REPORTS 515
heard. From that point of view the provisions of _r96o_
###### s. 421 had not been complied with. It is sufficient to
_Pratap Singh_
###### say that if the order dated Octobe.r 28, 1955, dismis- v.
sing the appellant's appeal under s. 420 was lawful, _The State_ _of_
a second appeal from the same judgment of convic- _Vindhya_ _Pradesh_
tion presented through a pleader was not maintain- _(Now Madhya_
able because the previous order of the High Court _Pradesh)_
dismissing the appeal was final under s. 430 of the _Imam_ _J._
Code of Criminal Procedure. Certain cases were
relied upon to which reference has been made by the
Judicial Commissioner. Those cases can be distinguished from the present case. In none of them was
it decided that where an order dismissing the appeal
is lawful a subsequent appeal filed through a pleader
was maintainable. In our opinion, there is no substance in this point, once it is held that the order
dated October 28, 1955, was a lawful order which, we
think, it was, as in our opinion the proviso to s. 421
in no way offends against the provisions of Art. 14
of the Constitution. The appeal is accordingly dismissed.
_Appeal dismissed._
KEKI BEJONJI AND ANOTHER
_v._
THE STATE OF BOMBAY.
(JAFER IMAM, K. SUBBA RAO and
RAGHUBAR DAYAL, JJ.)
_Criminal_ _Trial-Search-Recovery_ _of articles-Denial_ _of -all_
_knowledge of articles recovered-No questions put_ _on_ _articles_ _re-_
_covered-accused,_ _if prejudiced-Presumption-Servant in premises_
_of master-Whether in possession of master's goods-·Code_ _of Crimi-_
_nal Procedure, z898_(V of I898),_ _s._ _34z-Bombay_ _Prohibition Act,_
_I949 (Bom._ _z5 of z949), ss. 65(b), 65(f),_ 66(b).
During the search of the premises of the appellant No. I
a complete working still was found which was being worked by
the appellant No. I and his servant, appellant No. 2. The
Presidency Magistrate was satisfied that a working still and
_November z8._
###### 516 SUPREME COURT REPORTS [1961]
_I960_ illicit liquor were found. The appellant No. l was examined
under section 342 of the Code of Criminal Procedure, he volun_Keki Bcjonji and_ teered the statement that he did not know anything of the con
_Another_ traband seized by the police; so no specific question about the
v. still and other articles recovered from his premises were put by
_Th•_ _Stats_ _of_ the Presidency Magistrate who convicted the appellants under
_Bombay_ ss. 65(b), 65(1) & 66(b) of the Bombay Prohibition Act, relying
on the facts of the recovery of still and illicit liquor and did not
use the provision of s. 103 for presumption against the appellants.
The appellants on appeal by special leave contended, (1)
that no presumption under s. 103 of the Act could arise; and
that he had been denied the opportunity to rebut the presumption under s. 103 of the Act, as no questions were put to them
when they were examined nnder s. 342 of the Code of Criminal
Procedure (3) that as the Magistrate had not nsed the provision
of s. 103 for presumption against the appellants, the High Court
ought not to have convicted the appellants on the presumption
arising under s. 103 of the Act without giving them an opportunity to rebut the same.
On behalf of appellant No. 2 it was further urged that he
was merely a servant of appellant No. l; if any one was in
possession of the still it was appellant No. l and no presumption against him could arise under s. 103 of the Act.
_Held,_ that when an accused is examined under s. 342 of the
Code of Criminal Procedure and volunteers statement denying
all knowledge of articles recovered from his possession, no prejudice is caused to him if no further questions are put to explain the possession of articles found in the premises occupied
by him.
The presumption which arises under s. 103 of the Bombay
Prohibition Act is that an offence under the Act is committed
**when a person is found in mere possession, without further eVi-**
dence, of any still, utensil, implement or apparatus whatsoever
for the manufacture of such intoxicant until contrary is proved.
Thus no prejudice was caused to the appellant No. l when the
High Court relied upon the presumption arising nnder s. 103
of the Act to uphold his conviction under s. 65(f) of the Act.
_Held,_ further, that it cannot be said of merely an employee
in the premises that he was in physical possession of the things
belonging to his master unless they were left in his custody.
Where an offence under s. 65(1) of the Bombay Prohibition
Act has not been established beyond reasonable doubt and the
possession of still does not amount to an offence under the sec.lion no presumption could arise under s. IOJ of the Act against
a person that he was in possession of the still for which he could
not account satisfactorily.
In the instant case the still being in the possession of the
master and there being no evidence that the employee in any
2 S.C.R. SUPREME COURT REPORTS 517
way aided his master to come into possession of the still, it _x960_
could not be said that.the appellant No. _z_ was in such posses- sion of the still as would amount to an offence under s. 65(£) of _Keki Bejonji and_
the Act. _Another_
CRIMINAL APPELLATE JURISDICTION: Criminal _The_ s~~le _of_
Appeal No. 124 of 1959. _Bombay_
Appeal by special leave from the judgment and
order dated June 19 and 20, 1959, of the former Bombay High Court in Criminal Appeal No. 411 of 1959
arising out of the judgment and order dated March
17, 1959, of the Presidency Magistrate XX Court,
Mazagaon, Bombay in Case Nos. 1952-54/P of 1958.
###### B. M. Mistri, Ravinder Narain, S. N. Andley, J. B.
_Dadachanji, Rameskwar N atk_ and _P. L. Vokra_ for the
Appellants.
_N ur-"ud-din Ahmed_ and _R. H. Dkebar,_ for the Respondent.
1960. November 18. The Judgment of the Court
was delivered by
###### l:MAM, J.-The appellants were convicted under Tmam J.
ss. 65(b), 65(f) and 66(b) of the Bombay Prohibition
Act of 1949, hereinafter referred to as the Act, by the
Presidency Magistrate XX Court, Maza.ga.on, Bombay.
The appellant No. 1 was sentenced to 9 months' rigorous imprison~ent and a fine of Rs. 1,000 under
s. 65(b ). No separate sentence was ~mposed under the
other sections. Appellant No. 2 was sentenced to 6
months' rigorous imprisonment and fine of Rs. 500
under· s. 65(b ). No separate sentence was imposed
under the other sections. They appealed to the Bom1 bay High Court against their convictions and sen
tence.~The High Court set a.side their convictions under
ss. 65(b) and 66(b) of the Act but maintained their
conviction under s. 65(f) read withs. 81 relying on the
presumption against the appellants arising· out of
s. 103 of the Act. The High Court accordingly directed that the sentence of imprisonment and fine imposed
upon the appellants by the Presidency Magistrate
under s. 65(b) be regarded as the sentence of imprisonment and fine imposed on the appellants under s. 65(f)
read with s. 81.
66
_**Keki Bejonji and**_
518 SUPREME COURT REPORTS [1961]
According to the case of the prosecution, there was
a search on August 2, 1958, of certain premises in the
occupation of appellant _No._ I on the third floor of
Dhun Mansion, Khetwadi 12th Lane. A complete
working still was found there and both the appellants
were working it. Appellant _No._ 2 was pumping air
into the cylinder with a motor pump while appellant
_No._ I was holding a rubber tube attached to the tank.
An iron stand with a boiler on it was also found there.
Below the boiler there was a stove which was burning.
There was also a big jar near the still. According to
the prosecution, this big jar contained illicit liquor.
Another glass jar was used as a receiver which, according to the prosecution, also contained 20 drams of
illicit liquor. The, boiler contained four gallons of
wash. There were also 11 wooden barrels containing
wash. In the drawing room of the premises a small
glass jar containing 20 drams of illicit liquor, a bottle
#### of Ii drams of illicit liquor and a pint bottle containing 3 drams of illicit liquor were also found. A _pan-_
_chnama_ was drawn up concerning the recovery of
###### these articles. It was the case of the prosecution that
the appellants were manufacturing illicit liquor and
were in possession of a still and other materials for
the purpose of manufacturing intoxicant and were
also in possession of illicit liquor.
The Presidency Magistrate was satisfied that a
working still and illicit liquor in the glass jars and the
two bottles were found in the premises in question.
The High Court also was of the opinion that a working still was found there but it thought that it would
not be safe to rely upon the conflicting and unsatisfactory evidence in the case to hold that illicit liquor
had been found in the premises in question, as it had
not been satisfactorily proved that the bottles and the
glass jars had been sealed in the presence of the _panchas._
The High Court was further of the opinion that there
was no evidence on the record to show that the very
bottles which were attached and the sample bottles in
which was contained the wash were the bottles which
were examined by the Chemical Examiner in respect
_**Another**_
v.
_**The**_ _**State**_ _**of**_
_**Bombay**_
_**Imam].**_
###### 2 s.c.R. SUPREME COURT REPORTS 519
of which he ma.de a. report to the Magistrate. Accord- _c96o_
ingly, it was of the opinion that the convictions under _K k._ _B-.-_ .. _tl_
ss. 65(b) and 66(b) could not stand. _e_ 'An":t~:~· _an_
On behalf of the appellants it was urged that no v.
presumption under s. 103 of the Act ci;mld airise as it _The_ _State_ _of_
had not been established, on the findings of the High _Bombay_
Court, that the still was an apparatus for the manu
_Imam_ _J._
facture of any intoxicant as is o;dinarily used in the
###### manufacture of any intoxicant. It was further argued
that no questions were put to the accused, when they
were examined under s .. 342 of the Code of Criminal
Procedure, in this connection and therefore they had
been denied the opportunity to rebut the presumption.
The Presidency Magistrate had not used the provisions
of s. 103 against the appellants because he had found
that in fact illicit liquor had been recovered from the
premises and that the· still was for manufacturing such
###### intoxicant. If the Presidency Magistrate had at all
intended to use the presumption under s. 103 against
the appellants, he was bound to have given them an
##### opportunity to rebut it. If at the appellate stage the
High Court was of the opinion that it had not been
established that any illicit liquor had been recovered
as a ~esult of the search, then it ought not to have
convicted the appellants on the presumption arising
under s. 103 without giving the appellants an opportunity to rebut the same. In this case the offence
under s. 65(f) would be the using, keeping or having
in possession a still or apparatus for the purpose of
##### manufacturing any intoxicant other than toddy. It
was not established by the evidence that the still or
apparatus recovered from the premises occupied by
appellant No. 1 was one which is not ordinarily used
for the manufacture of toddy.
##### It was further urged on behalf of appellant No. 2
that he could not be convicted either for being in
possession of the still or under s. 65(£) read with s. 81,
that is to say, abetment of an offence under s. 65(f) of
the Act. This appellant was merely . a servant of
##### appellant No. 1. If any one was in possessiqn of the
still it was appellant No. 1. There was also no evidence to show that appella.nt No. 2 had abetted
520 SUPREME COURT REPORTS [1961]
_r960_ appellant No. I in coming into possession of the
_K k"_ ~ .. _d_ still. Appellant No. 2 was merely using the pump,
### • •A:!:;;; an presumably under the orders of his master, and as he
v. could not be said to be in possession of the still, no
_Th•_ _State_ _of_ presumption against this appellant could arise under
_Bombay_ s. 103 of the Act.
We would deal with the case of appellant No. 2
_**Imam].**_ first. There is no evidence that he in any way aided
###### his master to come into possession of the still. It would
be reasonable to suppose that when he was using the
pump he was doing so on the orders of his master and
he may not have been aware of what was being manu
~actured, whatever suspicion may arise from his con##### duct. It cannot also be said that he was in possession
of the still. The still was in the possession of his
master. He was merely an employee in the premises
and cannot be said to be in physical possession of
things belonging to his master unless they were left
###### in his custody. It seems to us that whatever suspicion there may be against the appellant No. 2 it
cannot be said that it has been established beyond
reasonable doubt that he was in such possession of the
still as would amount to an offence under s. 65(f) of
the Act. In the circumstances, no presumption could
arise under s. 103 against him that he was in possession of the still for which he could not account satisfactorily. We would accordingly allow the appeal
of appellant No. 2 and set aside his conviction and
sentence.
So far as the appellant No. I is concerned, there can
be no question that he was found in possession of a
still which, having regard to the nature of the still as
disclosed by the evidence, is ordinarily US!Jd for the
manufacture of an intoxicant such as liquor. Having
regard to the description of the still, as found on the
record, we are satisfied that the still in question is not
ordinarily used for the manufacture of toddy. Indeed,
it is doubtful that any still is required for the manufacture of toddy because toddy is either fermented or
##### not. If the toddy is unfermented the need for a still
is unnecessary. On the other hand, if the toddy is
fermented, the process of fermentation is a natural
# ###### '
## ·- I
2 S.C.R. SUPREME COURT REPORTS 521
one and does not require the aid of any apparatus to _1_ _960_
###### ferment it. It was said, however, that by heating the K k' B--:- ..
_4_
toddy, a higher degree of fermentation takes place and _e_ 'An~1:;,• _an_
it becomes more potent. We have, however, no evi- v.
dence on the record as to this. Even if we assume _The State_ _of_
that toddy, when heated, becomes highly fe.Tmented _Bombay_
and therefore more potent, there is nothing to show
that the heating process to achieve this required _Imam_ _l·_
an elaborate still of the kind found in the premises of
appellant No. l.
It was, however, pointed out that no questions
were put to the appellant in order· to give him an
opportunity to rebut the presumption arising out of
###### s. 103 of the Act. It is, however, to be remembered
that when the appellant was examined under s. 342
of the Code of Criminal Procedure he had' volunteered
the statement that he did not know about the various
contrabands seized by the police. Since this was his
attitude in the matter, it is difficult to understand
what further questions could have been put to him to
explain the possession of the still and the various other
###### articles found in the premises occupied by him. It is
not possible to say in this particular case that this
appellant had been prejudiced by the failure of the
Magistrate to put to him any specific questions about
the still and the other articles found in the premises
occupied by him.
The presumption which arises under s. 103 of the
Act is that an offence under the Act is committed
where a person is found in mere possession, without
further evidence, of any still, utensil, implement or
apparatus whatsoever for the manufacture of any
intoxicant as are ordinarily used in the manufacture
of such intoxicant until the contrary is proved. It
is difficult to conceive that the appellant could have
given any satisfactory evidence to establish that the
still and other articles found in the premises . occupied·
by him could ordinarily be used for the manufacture
of toddy. We are accordingly satisfied that there
was no prejudice caused to the appellant, in the
circumstances of the present case, when the High
Court relied upon the presumption arising under s. 103
522 SUPREME COURT REPORTS [1961]
to uphold his conviction under s. 65(£) of the Act.
###### It was finally urged that the sentence should be
_**Keki Bejonji at1d**_
_**.Another**_ reduced. In our opinion, the sentence imposed cannot
v. be said to be unduly severe having regard to the pro_The Stale_ _of_ visions of the Act.
_Bombay_ Accordingly, the appeal of appellant No. 2 is allowed and his conviction and sentence are set aside but
_Imam_ _]._ the appeal of appellant No. I is dismissed.
_**Keki Bejonji at1d**_
_**.Another**_
_**z960**_
_**November**_ **2** _**r.**_
_Appeal disposed_ _of acrordingly._
M/S. DAMODAR VALLEY CORPORATION
_v._
THE STATE OF BIHAR
#### (B. P. SINHA, c. J., s. J. IMAM, A. K. SARKAR,
K. SuBBA RAO and J.C. SHAH, JJ.)
_Sales_ _Ta%-Liabi!ity-Agreement_ _to_ _supply equipment_ _and_
_macl1inery to_ _contractor-If a sale_ _or_ _hire-Test-Bihar_ _Sales Tax_
_Act,_ _I947 (I9_ _of z947)_ _s._ z(g), _z3(5), z5._
The appellant Corporation was assessed to sales tax under
s. 13(5) of the Bihar Sales Tax Act, 1947, on the price of machi
- nery and equipment, amounting approximately to Rs. 42,63,305,
supplied to two contractor firms on the basis of an agreement
which it entered into with them for the construction of a dam.
The agreement provided, inter alia, that the price of the
machinery and equipment supplied was to be paid by the contractors and until that was done they were to remain the property of the Corporation. It was further agreed that the Corporation would take them over after the completion of the
work at their residual value, to be calculated in the manner set
out in the agreement, provided· that they were properly looked
after during the period of operation; and if the contractors so
chose earlier, if they were declared surplus and certified as
such by the consulting Engineer. The price was to be paid in
18 equal instalments, two-thirds of which was realisable in any
case, and thereafter the Corporation was to consider the date or
dates of taking them over after assessment of the depreciation
in order to arrive at the residual value. The Corporation was
not bound to take over if the residual life of the equipment fell
below one-third of the standard life as fixed by the parties.