9. The next contention raised by the revision
petitioner is regarding the delay in filing the final
report. It is submitted that occurrence was on
5.11.1999 and the chemical analysis report was
received on 22.4.2000, the final report was filed only
on 22.6.2021, i.e., almost more than one year from the
date of receipt of the chemical analysis report.
Learned counsel for the revision petitioner further
submits that no sufficient explanation has been
offered for the delay occurred and therefore, the same
is fatal to the case of the prosecution. The learned
counsel for the revision petitioner relies on the
Crl.R.P.No.342 of 2006 7
judgment in Chandran @ Chandrashekaharan v. State
(2016 (5) KHC 650) of this Court, paragraph 12 of
which reads as follows:
(a) that the inventory was prepared by the Excise Inspector,
Kasaragod and submitted to the Assistant Excise
Commissioner, Kasaragod. S.R.O. No.671/75 provides
that the Assistant Commissioners in charge of Excise
Divisions are authorised officers under Sub Section (1) of
Section 67B of the Abkari Act for the purpose of Section
53A within their respective jurisdiction. This court in
Chandran @ Chandrashekaharan v. State [2016(5) KHC
650] held that when inventory report is prepared by an
officer, who is not an authorised officer under the Abkari
Act, the said report cannot be acted upon. In this case,
PW1 stated that he produced the contraband before the
Circle Inspector concerned. However, the Circle Inspector who
prepared the inventory was not examined before the court. It is
Crl.R.P.216/2012 : 4 :
evident from Ext.P8(a) that the inventory was prepared by
the Circle Inspector of Excise, Kasaragod Range, who was
admittedly not an authorised officer under Section 67B of
the Abkari Act. Therefore, he was not an authorised
officer competent to prepare the inventory under sub
section (2) of section 53A of the Abkari Act.
S.R.O.No.671/75 provides that the
Assistant Commissioners in charge of Excise Divisions are
authorised officers under sub section (1) of Section 67B of
the Abkari Act for the purpose of Section 67B within their
Crl.R.P.370/2013 : 4 :
respective jurisdiction. In this case, PW7 was admittedly
not an authorised officer under Sub Section (1) of Section
67B of the Abkari Act for the purpose of Section 53A
within his jurisdiction. Therefore, he was not an
authorised officer competent to prepare the inventory under
sub section (2) of section 53A of the Abkari Act. This
court in Chandran (supra) held that when the inventory
report is prepared by an officer who is not an authorised
officer under the Abkari Act, the said report cannot be
acted upon. In this case, since Ext.P12 was prepared by an
officer not authorised under Section 67B of the Abkari Act,
Ext.P12 cannot be acted upon, as it is patently illegal.
When Ext.P12 cannot be acted upon, the entire contraband
should have been produced before the court. However, in
Crl.R.P.370/2013 : 5 :
this case, the contraband articles were not produced before
the court and instead of that, the prosecution relied on
Ext.P12 inventory, which is patently illegal and
consequently, the revision petitioner is entitled to be
acquitted.