Narcotic Drugs & Psychotropic Substances Act, 1985–Sec. 52A–Non-compliance of provisions–Effect on prosecution case–No evidence has been produced on record to the effect that the procedure prescribed under sub-sections (2), (3) & (4) of Sec. 52A was followed while making the seizure and drawing the samples such as preparing the inventory and getting it certified by the Magistrate–Nothing on record to show that the list of the samples so drawn was certified by the Magistrate–The mere fact that the samples were drawn in presence of the gazetted officer is not sufficient compliance of the mandate of sub-Sec. (2) of Sec. 52A–Impugned findings of conviction are liable to be set aside.