TaxTMI 
TaxTMI 
1999 (7) TMI 665
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....ory of the petitioner. He was found in possession of 1140 litres of white colour kerosene and 515 litres of blue colored kerosene. The white colour kerosene was suspected to be blue colored kerosene later on turned into white. The officers suspected that the entire quantity of kerosene was a part of the blue colored kerosene meant for distribution amongst weaker section of the society at subsidised rates through the Public Distribution System. Analysis of samples of that kerosene done by the Forensic Science Laboratory, Ahmedabad confirmed their suspicion. As the petitioner was thus found to have unauthorisedly obtained, stored and consumed blue colored kerosene meant for weaker section of the society for his business purpose and as the ent....
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.... detention. During the hearing of this petition Mr. Dholakia, learned senior counsel appearing for the District Magistrate, stated they really there is no restriction regarding possession, storage and use of white kerosene by consumers. But he submitted that the white colour kerosene which was found from the petitioner's possession was really blue colored kerosene turned into white and it was in that context the District Magistrate stated in the grounds of detention that in respect of the said quantity of white kerosene the petitioner did not have any licence or permit. What is submitted by Mr. Dholakia appears to be correct and, therefore, the contention raised by Mr. Dave in this behalf deserves to be rejected. 4. It was next contend....
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....ugar candy factory and he has been purchasing kerosene, for use in his factory, from M/s Purvi Petroleum since a long time. From what is stated in the grounds of detention and the reply Affidavit filed by the District Magistrate it becomes clear that the satisfaction of the District Magistrate that the petitioner was in collusion with M/s Purvi Petroleum was based upon only two circumstances, namely, (1) the petitioner had been purchasing kerosene from M/s Purvi Petroleum since a long time and (2) the kerosene which was found in petitioner's possession on 4-7-1998 was sold under the bills as free sale white kerosene. There was no material before the District Magistrate to show that sufficient quantity of white kerosene was not available....