Acquittal and conviction procedure: magistrate must record acquittal if not guilty, or hear sentence and address prior convictions after conviction. Section 271 requires that if the Magistrate finds the accused not guilty, an order of acquittal be recorded. If the Magistrate finds guilt but does not invoke the special procedures of sections 364 or 401, the Magistrate must hear the accused on sentence and then pass sentence. Where a prior conviction is charged under section 234(7) and denied by the accused, the Magistrate may, after convicting the accused, take evidence of the alleged prior conviction and record a finding; the prior conviction must not be put to the accused or referred to in evidence until after such conviction.