Judgment :- 1. This appeal is against acquittal, preferred by the Executive Officer of the Chavara Panchayat in S. T. case 356 of 1966 on the file of the Additional First Class Magistrate of Karunagappally. 2. The accused is a retail licensee under Clause.10 of the Kerala Kerosene Control Order, 1965. The complainant's case is that the accused stored kerosene oil in a shop within the jurisdiction of the Panchayat without taking a licence as contemplated in S 96 of the Panchayats Act and thus committed an offence punishable under S.109, clause (5) sub-clause (b) of the Act. The case of the accused, on the other hand, is that he is the holder of a licence issued to him by the District Supply Officer authorising him to deal retail, in kerosene within the Chavaral Panchayat and as such he is not bound to take another licence from the Panchayat. The learned Magistrate has accepted this plea and acquitted the accused. According to the learned Magistrate the relevant provisions of the Panchayats Act and rules are inconsistent with the provisions of the Kerosene Control Order and as such inoperative, under S.43 of the Defence of India Act, 1962. S.43 reads: "The provisions of this Act or any rule made thereunder or any order made under any such rule shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act or in any instrument having effect by virtue of any enactment other than this Act." S. 96 of the Kerala Panchayats Act provides that "The Panchayat may with the previous approval of the Director notify that no place in the Panchayat area shall be used for any of the purposes specified in the rules made in this behalf being purposes which, in the opinion of Government, are likely to be offensive or dangerous to human life or health or property, without a licence issued by the executive authority and except in accordance with the conditions specified in such licence." In Schedule I of the Kerala Panchayats (Licensing of Dangerous and Offensive Trades and Factories) Rules, framed under the Act the various items which are hit by S.96 have been enumerated and item No. 93 in the schedule is 'Oil-storing, preparing or manufacturing'. Kerosene must naturally come under this group. S.109 (5) provides penalty for not taking the requisite licence. Kerosene must naturally come under this group. S.109 (5) provides penalty for not taking the requisite licence. In short, the Act provides that if oil (kerosene included) is stored, or prepared or manufactured within the Panchayat without a licence the person responsible for such act will be liable to punishment under S.109 (5). I fail to understand how these provisions could be held inconsistent with the Defence of India Act or Rules thereunder. The licence Ext. D-1, relied on by the accused is a licence issued by the District Supply Officer, Quilon authorising the accused to do retail trade in kerosene. The wording of the licence itself is, "authorised to deal retail in kerosene". Ext. D-1 is issued under the Kerala Kerosene Control Order promulgated under the Defence of India Act. The licence, no doubt, confers the authority on the licensee to trade in kerosene subject to the terms and conditions of the licence. According to S.96 of the Panchayats Act, storing oil is a purpose which is likely to be offensive or dangerous to human life or health or property and that could be done only on taking the necessary licence. If the accused wants to store, prepare or manufacture kerosene within the panchayat area he must take a further licence. Such a licence cannot militate against Ext. D-1 licence already held by the accused which envisages retail trade in kerosene. In this view, therefore, the Panchayat is in order in having demanded the tax and the resultant prosecution is also sustainable. The order of acquittal is hence set aside. The accused is found guilty and he is convicted under S.109 (5) (b) read with S.96 of the Panchayats Act and sentenced to pay a fine of Rs. 10; in default of payment of fine, he shall undergo simple imprisonment for one day. Time for payment of fine three weeks from this date. Appeal is allowed. Allowed.