THADANI C. J: This is an appeal under the provisions of S. 417, Criminal P. C. instituted by the Senior Govt. Advocate on behalf of the State of Assam against an order of acquittal passed by a Magistrate of the First Class, Gauhati, dated 12-7-50, in a case in which one R. Bose, Manager, & B. Nag, Assistant Manager, Gauhati Electric Supply Corporation Ltd. were acquitted by him. (2) The case against the accused persons was that they had committed a breach of S.33(l) Electricity Act, 1910, by not reporting by wire & letter in the prescribed form & time a fatal accident in which one Ali Hossain was killed & one Giasuddin received a severe shock on 4-10-49 as a result of V.I.R. wires falling upon the deceased Ali Hossain & Giasuddin while they were working in a floating jetty of the Belur Flat belonging to the R.S.N.CO., at the Gauhati Steamer Ghat. The prosecution also alleged that the accused had com­mitted a breach of R. 49(1) of the said Act by fitting the electric wires on temporary RAMboo poles without taking safety measures; insulation with ordinary hemp cords becomes extremely brittle due to exposure & collapses at the slightest pressure of the floating jetty. It was also the prosecution case that the accused had committed breach of R. 49(2) of the Act by fitting ordinary V.I.B. wires & using them as service mains when they are not meant for external use on account of their weak insulation properties & were liable to leak & thereby cause damage. (3) In disposing of this appeal, we will assume that the accused persons were the Manager & the Assistant Manager of the Gauhati Electric Supply Corporation Ltd. S. 33 (1), Electricity Act, 1910 however, is in these terms: "33. (1) - If any accident occurs in connection with the generation, transmission, supply or use of en­ergy in, or in connection with, any part of the electric supply lines or other works of any person, & the accident results or is likely to have resulted in loss of life or personal injury, such person shall give notice of the occurrence & of any loss of life or personal injury actually occasioned by the acci­dent, in such form & within such time & to such authorities as the Provincial Govt. may, by general or special order, direct." It is manifest that under S. 33 (1) the person re­quired to give notice of the occurrence & of any loss of life or personal injury occasioned by the accident, is the person to whom the electric supply lines or other works belong. A Manager or Assis­tant Manager of an electric supply corporation is not the owner of the works or supply lines; the owner of the works or supply lines is the corporation itself. For the purposes of a prosecution for breach of S. 33 (1), it is the Directors of the Cor­poration who would be liable to be prosecuted, & not the Manager or the Assistant Manager. In interpreting the plain language of S. 33 (1), we are not concerned with the difficulty involved in prosecuting Directors who" ordinarily reside out-side the State of Assam. The difficulty may be real or imaginary. We cannot see why the Direct­ors of the Corporation could not have been sum­moned to stand their trial at Gauhati for breach of S. 33 (1), if a breach had been committed. On this ground alone, the accused persons were enti­tled to an acquittal of the alleged breach of S. 33 (1), Electricity Act, of 1910. (4) So far as the charge in relation to the brea­ch of B. 49 (1) is concerned, Mr. Medhi for the State of Assam conceded that bamboo poles were of sufficient power, size & mechanical strength, & did not ask the Court to set aside the order of ac­quittal for the alleged breach of B. 49 (1), Electri­city Rules, 1937. (5) The remaining charge was framed against the accused under B. 49 (2), which reads as follows: - "All insulating material shall be chosen with special regard to the circumstances of its proposed use. It shall be of mechanical strength sufficient for its purpose, & so far as is practicable, shall be of such a character or so protected as fully to maintain its insulating properties under working , conditions of temperature & moisture." Before the prosecution could succeed in obtaining a conviction for breach of B. 49 (2), the prosecution had to allege in this case that the insulating material used in V. I. B. wires was not chosen with special regard to the circumstances of its proposed use. Nowhere has the prosecution alleged hat the mechanical strength of the V. I. B. wires used in this case was not sufficient for its purpose; nor did the prosecution allege that the material chosen was not so protected as fully to maintain its insulating properties under working conditions of temperature & moisture. Indeed the evidence led in support of this charge is most unsatisfactory. The learned Magistrate, in dealing with this charge, has stated: - "the 2nd and 3rd charges are interlocked. As no safety measure, such as use clamps, etc., was possible in bamboo tripods, so the safer kind of cable, namely, V. I. B. cables, which are securely insulated & less harmful than bare copper wires, were used as supplied by B. S. N. Co .The pro­secution case that the V. I. B. cable leaked due to exposure & caused the fatal accident Of All Hossain, & also the case of the prosecution that one portion of the used V. I. B. cable was in the Belur Flat, remained unproved. The portion of the used V. I. R. cable was not produced in Court & not examined by experts, whether it leaked at all or remained in good condition without leakage. From the prosecution evidence, it transpires that V. I. R. cable itself is not bad & unsafe as it is meant for residential houses & extensively used in residential buildings; it becomes unsafe due to leakage when exposed for a long time. As the V. I. R. wire used in the Belur Flat was not proved to be leaking & as the arrangement was a purely temporary one, I do not think I can impute any motive on the part of the accused in using it tem­porarily & thereby causing the accident in question." Mr. Medhi for the State has relied upon the evi­dence of the Govt. Electrical Inspector to the effect that "These above-mentioned wires were ordinary V. I. R. cables which are only used for internal 'louse wiring & under no circumstances should be used for external connections as was found above. But in cross-examination, the Inspector has admit­ted that according to J. W. Meares, author of "The Law Relating to Electrical Energy in India", the use of V. I. R. cable in external connections is not prohibited. Mr. But in cross-examination, the Inspector has admit­ted that according to J. W. Meares, author of "The Law Relating to Electrical Energy in India", the use of V. I. R. cable in external connections is not prohibited. Mr. Jamieson, Deputy Agent of R. S. N. Co., Gauhati, who was examined by the prosecution, stated: - " I cannot say the cause of the death of All Hossain. The service meter was in the flat Belur. The connection was made from the meter to the service by ordinary V. I. R. cable. The poles in­termediate were of strong bamboos." Mr. Jamieson has not been asked whether the in­sulating material used in the V. I. R. cable was not suited to the circumstances of its proposed use, nor was he questioned about the mechanical strength of the insulating material, or whether it was so protected as fully to maintain its insulat­ing properties. Indeed, as the V. I. R. cables were not produced in Court, it was impossible for any­body to say whether or not the wires were so pro­tected as fully to maintain their insulating pro­perties under working conditions of temperature & moisture. (6) We do not think there is any justification, having regard to the evidence led in the case, for interfering with the order of acquittal passed by the trial Court. The result is that the appeal is dismissed. (7) RAM LABHAYA, J.: I agree. V. S. B. Appeal dismissed.