The State of West Bengal appealed against an acquittal order dated April 20, 2021 passed by the Special Judge (POCSO), Kalimpong, which had discharged the accused Mohan Prasad Dangal from a charge under Section 6 of the POCSO Act, 2012, relating to alleged aggravated penetrative sexual assault on an 11-year-old boy over whom he was a local guardian. The State argued that even if penetrative sexual assault under Section 6 was not fully established, the evidence on record clearly disclosed offences of sexual assault under Section 7 read with Section 8, or aggravated sexual assault under Section 9 read with Section 10 of the POCSO Act, which the Trial Court failed to consider. The respondent contended that the acquittal was well-reasoned, the victim's testimony was unreliable due to material omissions and admissions of theft, medical evidence showed no signs of penetration or injury, and the double presumption of innocence in favour of the accused should not be disturbed. The Calcutta High Court (Circuit Bench at Jalpaiguri) heard the appeal, with the judgment reserved on August 20, 2026 and pronounced on September 3, 2026; however, the full operative order/conclusion is not contained in the provided text.