ORDER H.C.P. Tripathi, J. - This appeal by leave u/s 417(3) of the Code of Criminal Procedure by the Municipal Board, Aligarh, is directed against an order of acquittal recorded by a Magistrate 1st Class in a case u/s 185 of the UP Municipalities Act. 2. Respondent Amarjit Singh was prosecuted on the allegation that he had constructed a latrine in Mohalla Inderpuri in the city of Aligarh without the permission of the Municipal Board. The Respondent had denied the allegation. The parties led evidence in support of their respective contentions. 3. The trial Magistrate made a local inspection and recorded an acquittal in the case solely on the basis of the local Inspection report. 4. I have heard learned Counsel for the parties. 5. It has been rightly urged that the trial Magistrate committed an error in relying upon the local Inspection report solely and in acquitting the Respondents on that basis. 6. Section 539B of the Code of Criminal Procedure which is relevant to the question in controversy reads: (1) Any Judge or Magistrate may, at any stage of any inquiry, trial or other proceeding, after due notice to the parties, visit and inspect any place in which an offence is alleged to have been committed, or any other place which it is in his opinion necessary to view for the purpose of properly appreciating the evidence given at such inquiry or trial and shall without unnecessary delay record a memorandum of any relevant facts observed at such inspection. (2) Such memorandum shall form part of the record of the case. If the Public Prosecutor, complainant or accused so desires, a copy of the memorandum shall be furnished to him free of cost; Provided that, in the case of a trial by jury the Judge shall not act under this section unless such jury are also allowed a view u/s 293. 7. A perusal of the aforesaid section makes it evident that local inspection is for the purpose of properly appreciating the evidence when it is necessary. A report of the local inspection, therefore, can be used only as an aid in appreciating the impact of the substantive evidence on the record. Local inspection report is not a piece of substantive evidence and cannot form a basis solely either for conviction or for acquittal in a criminal case. 8. A report of the local inspection, therefore, can be used only as an aid in appreciating the impact of the substantive evidence on the record. Local inspection report is not a piece of substantive evidence and cannot form a basis solely either for conviction or for acquittal in a criminal case. 8. In the impugned judgment the Magistrate has remarked that "without discussing the evidence of either party I find that Local Inspection Report is enough to decide the case." This observation is wholly erroneous in law. 9. In the result, the appeal is allowed. The impugned order of acquittal is quashed and the case is remanded to the trial Magistrate to hear the parties afresh and to decide it in accordance with law on the basis of material already on record and in the light of observations made in this appeal.