Judgment This is an appeal by the State against the order of acquittal. 2. A complaint was filed by the Assistant Inspector of Labour, I Circle, Trichy, against the respondent, owner of Kaveri Stores, for offences under Rule 3(1) and (2) of the Tamil Nadu Industrial Establishments (National and Festival Holidays) Rules, 1959, hereinafter referred to as Rules. As per the said Rules the employer should send in duplicate to the Inspector having jurisdiction his proposal for the specification of festivals in Form No.1. As per sub- rule (2) to section 3 of the Rules the employer should display the proposal mentioned above in the premises of the establishment. 3. The case of the respondent was that he was not having any employee, that he was doing his small business through his own personal efforts and that occasionally he hired the services of two persons who were employed also in the establishment. In support of his case the respondent examined one of such hired labourers, viz., Selvaraj, and his evidence supported the case of the respondent. The trial Court, therefore, held that there was. no violation of the Rules, since there was no employee in the business premises. 4. Normally, since the petitioner's shop is an industrial establishment within the meaning of the Tamil Nadu Industrial Establishment's (National and Festival Holidays) Act, 1958 , the petitioner should have sent to the Inspector of Labour the list as prescribed by Rule 3 of the Rules. But, since there was no beneficiary, the petitioner could not be prosecuted for the failure of sending the proposal and for the failure of displaying the same in the business premises. In fact, the provision to prosecute embodied in Rule 8 of the Rules is to be applied only when really a person contravenes actually the provisions of the Rules. When the contravention is only technical and virtual but not actual there cannot be any offence. Therefore, I do not see any reason to reverse the judgment of the Court below. 5. In the result, the appeal fails and is dismissed. V.K. ----- Appeal dismissed.