1994 (11) TMI 371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion petitions may be summarised thus. On June 28, 1981, tankers No. MHS 6474 and No. MRL 2465 reached Abu Road check-post. They were coming from Bombay. Their drivers produced transport receipts of Manhas Transport Company, Bombay dated June 26, 1981, bills issued by the non-petitioners M/s. Decent Oil Mills, Mazgaon, Bombay and declaration forms 18-A issued by M/s. Premier Vegetable Products Ltd., Jaipur. These documents showed the transportation of cotton-seed oil. On checking of the contents of the tankers, it was found to contain crude palm oil. Notices were issued to the vendor (M/s. Decent Oil Mills, Bombay) and to the vendee (M/s. Premier Vegetable Products Ltd., Jaipur). They requested the in-charge of the sales tax check-post, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rovisions of section 22A(7) of the Act were attracted. He further contends that the event attracting penalty took place as soon as the tankers were checked at sales tax outpost, Abu Road and the taking away of the goods back to Bombay did not change the position at all. He further contends that crude palm oil contained in the said tankers had lesser price than the cotton-seed oil, it was profitable for M/s. Premier Vegetable Products Ltd., Jaipur to use it instead of cotton-seed oil which was costlier, the documents could not have mentioned the crude palm oil and in that case the Premier Vegetable Products Ltd., Jaipur would have been challenged under the Prevention of Food Adulteration Act. 4.. Despite service of the notice none has put....