These two revision petitions arise out of C.C No. 25 of 1948 on the file of the Sub Divisional Magistrate, Adoni. The petitioners in Cr. R.C No 1379 are the first and second accused in the case and the petitioners in Cr.R.C Mo. 1395 are the third and fourth accused in the case. There were nine accused in all in that case and excepting the four accused the rest were acquitted. They were all tried on three charges, the first charge being an attempt to transport millets without a permit from a village called Halabarvi in Bellary district to Kurnool district in violation of the notification mentioned in that charge. The second charge is for the same transport without a permit from the same village which is said to be in Alur Taluk to Asparti village in the same taluk and this is said to be in contravention of the notification mentioned in that charge. The third charge is causing the lorry in which these millets were taken to carry the foodgrains from Bellary district to Kurnool to be driven during night which is said to be contrary to the G.O mentioned in the charge. The first court convicted all the four accused on the first charge and sentenced them, the first and second accused to six months rigorous imprisonment and the third and fourth accused to four months rigorous imprisonment. It may be stated that the third and fourth accused are the driver and conductor of the lorry whereas the first and second accused are the persons who are said to be taking these foodgrains. The trial court acquitted accused 3 and 4 on the second charge which was for taking the commodity from one village to another without a permit as the petitoners are convicted on the first charge. So far as the first and second accused are concerned, they were acquitted of the third charge, i.e taking during night. The third and fourth accused, the driver and the conductor were convicted of the third charge and given the same sentence, the sentences to run concurrently. All the four accused preferred appeals to the Sessions Court. The appeal preferred by the first and second accused being C.A No. 73 of 1949 while C.A No 66 of 1949 was preferred by the third and fourth accused. In appeal, the learned Sessions Judge acquitted all the appellants of the first charge and following certain rulings of this court altered the finding and convicted the accused under the second charge of which, as already stated, they were acquitted by the trial court on the ground of their having been convicted under the first charge. So far the third and fourth accused are concerned, the Sessions Judge confirmed the conviction on the third charge also. The learned Judge while altering the finding, maintained the sentence of six months passed on the first and second accused and the sentence of four months passed on the third and fourth accused. These revisions are against the judgments in the two appeals.

On the merits, there is very little to be said in favour of the first and second accused and the only question that was argued so far as they are concerned is that the appellate court erred in finding the petitioners guilty under the second charge when they were acquitted of the same by the trial court and the lower appellate court has no jurisdiction to convert the acquittal into a conviction under S. 423 (1)(b) (2). Cr.P.C So far as accused 3 and 4 are concerned the same point is raised so far as their conviction on the second charge is concerned.

Before I deal with this point, it is better I dispose of the case of accused 3 and 4 so far as the conviction under the third charge is concerned which is already stated, driving the lorry having foodgrains from Bellary District during the night. It is said to be a violation of G.O No. 393 dated 3-4-1947. As a matter of fact it is in pursuance of this G.O that the Collector and District Magistrate of Bellary passed an order on 15-7-1947 prohibiting the carrying of foodgrains during night, i.e between 7 p.m, and 6 a m. on certain roads which included the road on which the petitioners were driving. This notification was published in the District Gazettee Extraordinary on 30-7-1947 The occurrence was on 23-7-1947. It is obvious therefore that the notification itself was long after the occurrence and therefore accused 3 and 4 could not be said to have violated the provisions of the notification which was not in force on the date on which the occurrence took place, Accused 3 and 4 must, therefore, be acquitted of this charge i.e the third charge framed against them.

Now I will take up the contention, that the lower appellate court under, S. 423 (1) (b) (2) cannot alter the finding of acquittal into one of conviction. It must be mentioned that cl. (b) S. 423 (1) deals with appeals against convictions while cl. (a) deals with appeals against acquittals preferred by the State. Under S. 423 (1) (b) (1) the appellate court ran reverse the finding and sentence and acquit or discharge the accused or order him to be retried by a court of competent jurisdiction subordinate to such appellate court or commit him for trial. It is under sub-clause (2) that the lower appellate court is given power to alter the finding, maintaining the sentence or with or without altering the finding, reduce the sentence. We are not concerned with sub cl. (3) and therefore it is unnecessary to refer to it. The question for consideration now is what is meant by “alter the finding' maintaining the sentence” and in what cases and under what circumstances, can this power be exercised by the appellate court. S. 423 Cr. P.C deals with the powers of the appellate court, not only with the powers of the High Court, hearing the appeals but also with the powers of subordinate courts which hear the appeals. This question came up for consideration in several cases both in our High Court as well as in the High Courts of other States. The earliest decision and perhaps the leading decision which is referred to in subsequent decisions, is Queen Empress v. Jabanulla [1896] I.L.R 23 Cal. 575. In the above decision Banerjee, J. had to concede that the interpretation of the words “alter the finding, maintaining the sentence” is not free from limitation but is subject to some restrictions in particular cases. At page 979, the learned Judge states as follows:—

“Section 423, Clause (b) has no such restriction imposed upon it. There is under that clause, only one restriction to the power of the appellate court on an appeal from a conviction, and that is that it cannot enhance the sentence. It is possible to imagine cases in which this restriction may stand in the way of the appellate court's altering the finding. Thus, if an accused person is charged with having murdered A, and also with having caused grievous hurt to him, and is acquitted of the former offence but convicted of the latter and sentenced to seven years rigorous imprisonment by the first court, the appellate court cannot, on the appeal of the accused, alter the finding into one of guilty of murder, because as it cannot enhance the sentence, the result will be that a person convicted of murder, for which the only punishment is either death or transportation for life, will be punished merely with imprisonment for seven years a sentence which is not in accordance with law. That, hower is not the case here, and so we need not consider it further. But in a case like this, in which no such difficulty arises, I think the appellate court can, in an appeal from a conviction, alter the finding of the lower court and find the appellant guilty of any offence of which he may have been acquitted by that court.”

This was cited before Sir Arnold White, C.J in Sami Ayya v. Emperor [1903] I.L.R 26 Mad. 478 but was simply distinguished on the ground that the appellate tribunal in that case, the High Court, was a tribunal which had jurisdiction to set aside an acquittal. He held that the words “reverse the finding and sentence” in S. 423 (1) (b) (1) mean reverse the finding upon which a conviction is based and do not empower the appellate tribunal to reverse and set aside an order of acquittal. Apart from the fact that this judgment does not refer to the words “alter the finding” there is no discussion of the point and it cannot therefore be of sufficient authority for the contention that alteration of the finding cannot mean alteration of the finding of acquittal into one of conviction. In Padmanabha Panji Kannaya v. Emperor [1910] I.L.R 33 Mad. 264 Munro and Abdur Rahim, JJ. were considering a case where the accused were charged under Ss 467 and 468 I.P.C The Sessions Judge convicted the accused of those offences but the learned Judges held that the offences under those sections were not made out but the evidence disclosed at best that they were guilty only of abetment of those offences. It was contended before them that they could convict the accused of abetment of the offences. But they held that under S. 423 Cr. P C. the appellate Court has power to alter a finding and that that power cannot be used arbitrarily but only in accordance with other provisions of the Code, and they say that those provisions are to be found in Ss. 237 and 238 Cr P.C and that neither of those two sections cover a case like the one before them. They held following the ruling in Regina v. Chand Nur [1874] 11 B.H CR. 240 that it was not open to a court to find a man guilty of the abetment of an offence on a charge of the offence itself. But subsequently there were several cases which held that if the facts relied on could support a charge for that offence, there is no objection to an accused being convicted for an abetment of an offence even if he is charged with the substantive offence. Vide decisions cited under not 8 to S. 236, Cr. P.C in the A.I.R commentaries page 1416 of Vol. II 1946 edition. In Appanna v. Mahalakshmi [1910] M.W.N 474 Munro and Krishnaswami Ayyar, JJ. expressed their agreement with the decision in Queen Empress v. Jabanulla and also observed that the Calcutta case cannot be distinguished in the manner in which it is sought to be distinguished in Sami Ayya v. Emperor. As pointed out above, they also refer to the fact that in Sami Ayya v. Emperor there is no reference to the wording of the s. 423(1) (b) (2). In Appanna v. Mahalakshmi the trial court framed two charges under Ss. 148 and 325 I.P.C acquitted the accused under S. 148 but convicted them under s. 325. The accused then appealed to the Sessions Judge who was of the opinion that the accused could have been convicted under s. 147 but thought he could not interfere with the acquittal. The learned Judges held that the view of the Sessions Judge is clearly wrong and the appellate court may “alter the finding, maintaining the sentence” and that there is nothing to restrict the finding which could be altered to a finding of conviction. They therefore set aside the acquittal and directed a rehearing of the appeal. In Hanumappa v. Emperor [1911] 2M.W.N 106; I.L.R 35 Mad. 243 the accused were charged under Ss. 148, 302, 326 and 149 I P.C The trial court acquitted all the accused of murder and of noting and convicted the accused of hurt and grievous hurt. An appeal was preferred by some of the convicted accused to the High Court. Sundara Ayyar and Ayling JJ after reviewing the evidence found that the evidence showed that all the accused were members of an unlawful assembly and were guilty of rioting and that they were all responsible for the injuries inflicted on several prosecution witnesses in the course of the fight. They found specific sets were not proved and after acquitting one accused they altered the conviction of the other accused by finding them guilty of offences under Ss. 147, 325 and 326 read with S. 149 I.P.C Dealing with the contention of the counsel for the appellants that it was not competent for them to convict the accused of being members of an unlawful assembly or of rioting and hold them constructively guilty of the offence of causing grievous hurt as they were acquitted of those offences by the lower court, they say that under S. 423 (1) (b) (2) the appellate court has the power to alter the finding of the lower court maintaining the sentences. A further contention that this provision entitles the court to convict an accused of an offence of which he is acquitted is restricted only to cases falling under Ss. 237 and 238 Cr.P.C was also repelled.

They say:

The finding which an appellate court may alter under section 423(b) may relate either to an offence with which the accused was apparently charged in the lower court or to one of which he might be convicted without a distinct charge. In cases not falling under Ss. 237 and 238 Cr.P.C no doubt the appellate court cannot convict a person of an offence with which he was not charged in the first court but where he has been charged and the first court has recorded a finding on the charge there is no reason for holding that the appellate court cannot alter the finding. There is obviously no injustice in doing so.

The learned Judges expressed their views in accordance with Queen Empress v. Jabanulla. The next decision is Re Basi Reddi7. In that case, five accused were charged with rioting and murder. The Sessions Judge found them guilty of simple rioting and culpable homicide not amounting to murder and convicted them under Ss. 147 and 304 I.P.C The accused preferred an appeal to the High Court and the court as a court of revisional jurisdiction gave notice to show cause why they should not be convicted of murder and be sentenced for that offence. The Bench, consisting of Benson and Sundara Ayyar, JJ. followed the ruling in Appanna v. Mahalakshmi and Queen Empress v. Jabanulla. Referring to the contention that under S. 439 Cr. P.C the court cannot convert a finding of acquittal into one of conviction, they say that S. 423 (b) has no restriction and the only restriction under that clause is that the court of appeal cannot enhance the sentence. They state at page 123 as follows

“The effect of the two sections (meaning 423 and 439 Cr. P.C) read together is that the High Court when hearing an appeal against a conviction may, under S. 423 (b) alter the finding and then as a court of revision may, under S. 439 enhance the sentence so as to make it appropriate to the altered finding.”

Dealing with S. 439 (4) they say it applies only to a complete acquittal and not a partial acquittal. To the same effect is the decision of the Full Bench of the Lahore High Court in Bawa Singh v. The Crown [1942] I.L.R 23 Lah. 129. In Allahabad also, a Full Bench consisting of five judges held by a majority, Mulla and Hamilton. JJ. dissenting that the court, of appeal is empowered under S. 423(1) (b) (2) to alter the finding of acquittal into one of conviction—See Emperor v. Zamir Qasim [1944] I.L.R All. 43. The main decision on which the learned counsel for the petitioners relies in support of his contention is a deision of the Privy council in Kishan Singh v. King Emperor [1928] M.W.N 749. That is a case where the Sessions Judge tried an accused on a charge of murder but convicted him only under S. 304 I.P.C On behalf of the Local Government an application for revision of the judgment of the learned Sessions Judge was filed and in that it was sought to enhance the sentence passed on the accused by converting the finding into one under S. 302 I.P.C The High Court converted the finding to one underS. 302 and sentenced the accused to death. Their Lordships of the Privy Council held that the conviction under S. 304 I.P.C amounted to an acquittal under S. 302 and said that;

“In view of the provision contained in S. 439 (4) that nothing in this section shall be deemed to authorise a High Court to convert a finding of acquittal into one of conviction, the learned Judges of the High Court who were dealing only with the application for revision (underlining is mine) had no jurisdiction to convert the learned judge's finding of acquittal on the charge of murder into one of conviction of murder.”

The decision in Re Basi Reddi was cited before their Lordships and referring to that, their Lordships state as follows:

“It is not necessary on the present occasion for their Lordships to express any opinion whether the facts of the cited case would justify the decision at which the learned judges arrived. Their Lordships, however, do think it necessary to say that if the learned judges of the High Court of Madras intended to hold that the prohibition in S. 439 (4) refers only to a case where the trial has ended in a complete acquittal of the accused in respect of all charges or offences, and not to a case such as the present, where the accused has been acquitted of the charge of murder, but convicted of the minor offence of culpable homicide not amounting to murder. Their Lordships are unable to agree with that part of the decision. The words of the sub section are clear and there can be no doubt as to their meaning. There is no justification for the qualification which the learned Judges in the cited case attached to this sub-section.”

From this observation of their Lordships of the Privy Council it is contended that the decisions of the Madras High Court holding that under S. 423 (1) (b) (2), the appellate court can alter the finding of acquittal, are no longer good law and he relies on a decision of Sulaiman C.J and Bennett J in Sarda Prasad v. Emperor [1937] A.I.R All 240 and Panu Nayak v. Chintai Mallik [1948] A.I.R Pat 435. The other decisions Padmartabha Panji Kannya v. Emperor, and Emperor v. Sheodarshan Singh* [1922] I.L.R 44 All 332 which are in support of his view are earlier than the Privy Council decision in Kishan Singh v. King Emperor whereas subsequent to the Privy Council decision in Bawa Singh v. The Crown the learned Judges held following the view expressed earlier by our High Court and in Queen Empress v. Jabanulla that the appellate court has such power. The question now is whether on account of the decisions of the Privy Council, the earlier decisions of our High Court in Appanna v. Mahalakshmi Hanumappa v. Emperor and Re Basi Reddi are no longer good law.

The decision of the Privy Council in Kishan Singh v. King-Emperor is clearly a case wherein S. 423 (1) (b) (2) did not come in for consideration at all. It was a case where the accused who was convicted under S. 304 I.P.C did not appeal and the State Government too did not prefer an appeal against acquittal of the accused for the offence under S. 302. The State on the other hand, chose to move the High Court in its revisional jurisdiction and sought to enhance the sentence by getting an alteration also in the finding of acquittal of the offences under S. 302. The Privy Council therefore was dealing only with the powers of the High Court under S. 439. They were not dealing with the powers of an appellate court. The two powers are distinct and separate. The appellate court under S. 423 cannot enhance the sentence whereas the revisional court can enhance the sentence. The revisional court cannot alter the finding of acquittal into one of conviction except where it exercises the power of an appellate court, whereas to an appellate court an express power was given to alter the finding maintaining the sentence. Now what is the meaning to be given to this phrase “alter the finding.” It is stated that the alteration of finding means only the finding from one conviction to another conviction in cases where such a change is permissible. Such a course will be legally sustainable only in cases which fall within the purview of Ss. 236 to 238 Cr. P.C though of course Hanumappa v. Emperor has held that it need not be restricted to these provisions. Even assuming such a course is permissible only in a case which falls under the above sections, when the trial court convicts an accused of a certain offence, it means an implied acquittal of the other offences of which he could be tried or convicted under the provisions of those sections. Once it is an acquittal, either express or implied by the trial court, if it is said that it cannot be altered except by an appeal against acquittal, there is no case or class of cases to which the alteration of finding can apply. The phrase will be merely a dead letter in the section. As pointed out by Iqbal Ahmed C.J in Emperor v. Zamir Qasim:

“It is the sentence passed against the accused which alone matters. The law no doubt, attaches sanctity to acquittals but there is no invasion of that sanctity if, within the framework of the sentence, a finding of acquittal is converted into one of conviction.”

Therefore so long as the sentence is maintained, it is of little importance and it causes no prejudice whatsoever to the accused if the appellate court alters the finding. Alteration implies a change. According to the dictionary it means, a change in character” or “to make different”. A change must necessarily therefore be to some other offence of which he was either being charged in the lower court and acquitted or of which he could be charged under the provisions of Ss. 236 to 238 Cr P.C and an acquittal is implied though no definite finding in respect of it is given by the first court. Their Lordships of the Privy Council in Kishan Singh v. King Emperor were dealing only with the revisional jurisdiction of the High Court and not with the appellate jurisdiction of courts. In my view the decision of the Privy Council has not affected the law which prevailed before that decision with regard to the interpretation of S. 423 (1) (b) (2) and as these decisions particularly those in Appanna v. Mahalakshmi, Hanumappa v. Emperor and Re Basi Reddi are decisions by a Bench of this court, they are binding on me. I have indicated my view also which is in accord with the view taken in the above decisions. I do not therefore think it necessary to post this case before a Bench. As already stated, accused 3 and 4 are acquitted of the third charge only. The conviction of the four accused on the second charge is confirmed. The sentence of appellant A-2 is by no means excessive. Their petition is therefore dismissed. As regards A-3 and A-4 their sentence is reduced to period undergone.

Cr. R.C No. 1380 of 1949.—This petition is preferred by accused 1 and 2 in C.C No. 26 of 1948. The petitioners are the same as the petitioners in Cr. R.C 1379 though the charge is different viz. that in this case the charge is for having purchased millets without a permit. On the merits there is nothing to be said and no illegality has been pointed out with regard to the conviction. The conviction and sentence are confirmed and the petition is dismissed.

Cr. R.C Nos. 1381 and 1388 of 1949.—These two revision petitions are preferred by the first and second accused in C.C No. 33 on the file of the Sub-divisional Magistrate, Adoni who convicted them of offences under food control orders. The only point is about the alteration of the finding by the appellate court. As I have held in Cr. R.C 1379 and 1396 that it is permissible to alter the finding, the conviction and sentence, of the petitioner in Cr. R.C 1381 is confirmed. The conviction of the two accused is confirmed but their sentence is reduced to the period already undergone.

Cr. R.C No. 1382 of 1949,— This revision arises out of C C. No. 34. I find no reason to interfere either with the conviction. But the sentence is reduced to period undergone.

Cr. R.C No. 1389 of 1949.—This revision arises out of C.C No. 31. The only question in this case is one of sentence. The conviction is confirmed and the sentence is reduced to the period already undergone.

Cr. R.C No. 1390 of 1949.—This revision is by the second accused and the third accused in C.C No. 23 on the file of the Sub Divisional Magistrate Adoni. The question in this case is one of sentence. The convictions of accused 2 and 3 are confirmed but the sentences are reduced to the period already undergone.

N.T.R