TaxTMI 
TaxTMI 
2015 (3) TMI 834
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....cuted for an offence punishable under Section 55(a) of the Kerala Abkari Act (1 of 1077). He was found guilty by the Trial Court and sentenced to undergo imprisonment for a period of seven years besides a fine of rupees one lakh. In default of payment a further sentence of one year simple imprisonment was also awarded. The co-accused in the case was, however, acquitted by the Trial Court. 3.Aggri....
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....otice to the respondent limited to the question of quantum of sentence awarded to the appellant. We have accordingly heard learned counsel for the parties on that limited question. 5.Section 55 (a) of the Act makes any contravention of the Act or of any rule made thereunder in regard to "import, transport, transit or any intoxicating drug" punishable with imprisonment for a term that may extend t....
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....e determining the quantum of sentence awarded to him. What was equally important is whether the appellant was the owner of the contraband or had any financial interest in its possession or transportation. There is nothing on record to suggest that the appellant had any such interest. The Investigating Officer ought to have made an endeavour to identify those behind the purchase and transport of th....