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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the impugned notices proposing action under the Legal Metrology Act, 2009 on the footing that peanut butter was an un-canned package of butter and that the package declarations were incorrect were sustainable in law.
Analysis: The notices were examined against the scheme of Section 36 of the Legal Metrology Act, 2009 and Rule 5 of the Legal Metrology (Packaged Commodities) Rules, 2011. The notices proceeded on the assumption that the product was butter or that it contained milk or milk derivatives, but there was no finding or material supporting that assumption. The product was treated as a packaged commodity without any demonstrated contravention of package declarations. The reference to butter in the Second Schedule to the Legal Metrology (Packaged Commodities) Rules, 2011 did not, on the facts, justify prosecution where peanut butter was not shown to answer that description. The Court also noted the relevance of the Food Safety and Standards Act, 2006 and the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 in understanding the nature of the product.
Conclusion: The impugned notices were held unsustainable and the proposed prosecution under the Legal Metrology Act, 2009 could not be initiated on the basis stated in the notices.
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