JUDGMENT Sandeep Sharma, J —Being aggrieved and dissatisfied with the impugned judgment of acquittal, dated 18.09.2017, passed by learned Sessions Judge, Shimla, Himachal Pradesh, in Criminal Appeal No.31-S/10 of 2017, whereby judgment/ order of conviction and sentence dated 27.12.2016/ 2.01.2017, passed by learned Chief Judicial Magistrate, Shimla in Criminal Case No.188-3 of 2011 came to be set-aside, appellant-State has approached this Court by way of instant appeal, seeking therein conviction of the respondent(hereinafter referred to as the ''accused'') for having committed the offences punishable under Section 61(1) (a) of the Punjab Excise Act( as applicable to the State of Himachal Pradesh) (for short ''Act'') and section 182-A and 192 of the Motor Vehicles Act( for short ''M.V.Act) . 2. In nutshell, the case of the prosecution as reflected from the record that police party headed by ASI, Subhash Kumar (PW-8) , after having received secret information that a truck (Mazda) bearing registration No.HP-51-4355, containing large number of carton boxes of illicit liquor was moving towards Sunni to Shimla, laid a Nakka near Panchayat Ghar, Dhalli. At about 4:15 PM, truck, as mentioned hereinabove, came from Shimla side, which was signalled to be stopped. At the same time, another vehicle (Mahindra) bearing No.HP-51-T-6499, wherein to persons namely Purshotam Lal (PW-11) and Balbir Singh (PW-12) were sitting also came there. Police party headed by ASI Subhash Kumar (PW-8) also associated aforesaid persons in the investigation during the search of the truck bearing registration No.HP-51-4355 and in their presence police carried out the search of the truck and found that one specific secret cabin was constructed in the truck from where 45 carton boxes of Bagpipper, 19 carton boxes of Green Label, 8 carton boxes of Royal Stag, 8 carton boxes of red knight, 4 carton boxes of Mc Dowel, 5 carton boxes of 8 PM, 15 carton boxes of Officer Choice and 8 carton boxes of Granter Whiskey were recovered. In total 112 carton boxes of English liquor were found in the truck. Allegedly, all the 112 boxes of liquor were meant for sale in Chandigarh UT only. Since, the accused failed to produce any valid licence/permit to transport the liquor allegedly recovered from the vehicle being driven by him, he was taken into custody alongwith liquor. In total 112 carton boxes of English liquor were found in the truck. Allegedly, all the 112 boxes of liquor were meant for sale in Chandigarh UT only. Since, the accused failed to produce any valid licence/permit to transport the liquor allegedly recovered from the vehicle being driven by him, he was taken into custody alongwith liquor. Out of the recovered 112 carton boxes, one carton box of each marka was separated and total eight carton boxes as sample were separated and were tied with separate jute rope and were sealed with one seal impression ''T''. The seal impression ''T'' was also taken on the piece of cloth, which is Ex.PW4/B and the seal after its use was handed over to witness Purshotam Lal (PW-11) . Remaining carton boxes of English liquor alongwith the Truck bearing registration No.HP-51-4355 and its documents were seized vide seizure memo Ex.PW3/A in the presence of independent witnesses. Police also got clicked photographs Ex.PW8/A-1 to Ex.PW8/A-7. Thereafter, intimation was sent to police Station, CID Bharari, Shimla through constable Dhani Ram(PW-3) vide ruqua Ex.PW8/A, on the basis of which, formal FIR Ex.PW4/J came to be registered against the accused. After completion of the investigation, police presented the challan in the competent court of law i.e. Chief Judicial Magistrate Shimla, Himachal Pradesh. 3. The learned trial Court after satisfying itself that a prima facie case exist against the accused, put notice of accusation under Section 61(1) (a) of the Punjab Excise Act(as applicable to the State of Himachal Pradesh) and Sections 182-A and 192 of the Motor Vehicles Act, against the accused, to which he pleaded not guilty and claimed trial. 4. Prosecution with a view to prove its case examined as many as 12 witnesses, whereas accused in his statement recorded under Section 313 of the Code of Criminal Procedure, denied the case of the prosecution in toto. However, fact remains that learned trial court on the basis of the evidence adduced on record by the prosecution held accused guilty of having committed the offence punishable under Section 61(1) (a) of the Act and Sections 182-A and 192 of the M.V. Act, and accordingly convicted and sentenced him as under:- 1. To undergo simple imprisonment for a period of six months and to pay fine of Rs. To undergo simple imprisonment for a period of six months and to pay fine of Rs. 2000/- and in case of default of payment of fine, to further undergo simple imprisonment for one month, under Section 61(1) (a) of the Act. 2. To pay fine of Rs. 2000/- and in case of default of payment of fine, to further undergo simple imprisonment for five days, under 192 of the Motor Vehicles Act. 3. To pay fine of Rs. 1000/- and in case of default of payment of fine, to further undergo simple imprisonment for five days, under 182- A of the Motor Vehicles Act. 5. Being aggrieved and dissatisfied with the aforesaid