JUDGMENT : G.K. Misra, J. - The Petitioner has been convicted u/s 47(a) of the Bihar and Orissa Excise Act and sentenced to pay a fine of Rs. 200/ - in default to undergo S.I. for two months. 2. The Petitioner was in possession of Tincture Zingiberis Mitis without a reliance for import and sale of foreign liquor. On the label of the bottles it was stated that the bottles contained 86 to 90% of alcohol v. /V. u/s 9 of the Bihar and Orissa Excise Act restriction is imposed on the import of intoxicants without the permission of the State Government. As the Petitioner had no such licence he was prosecuted. The Petitioner is a resident of Koraput and he imported the bottles from Andhra Pradesh. The defence of the Petitioner was that he imported the bottles from Andhra Pradesh as medicines and that the medicine did not contain alcohol as prohibited under the Act. 3. There was no, other evidence before the learned Magistrate excepting the labels on the bottles to indicate the percentage of alcohol contents. The bottles were not opened and the contents of the same were not sent for chemical examination. In the absence of any chemical test or other evidence leading to conclusion that the contents contained prohibited alcohol is difficult to convict the, Petitioner purely: on the basis of the percentage given on the labels affixed to the bottles; The Petitioner is, therefore, entitled to benefit of doubt. 4. The order of conviction and sentence is set aside and the revision is allowed. Fines, if paid be refunded. Final Result : Allowed