TaxTMI 
TaxTMI 
2015 (12) TMI 1244
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....eged against you that on 18.08.2010, the inspection was conducted by the complainant at the above place and a packet of tube packed by M/s Bridgestone India Pvt. Ltd. Plot No.12, Kheda Growth Centre, Pithanpur, Distt. Dhar (M.P.) PIN-454774 bearing packing date as 6/10, net size 1.467m and customer care No.022-42496400 was found with mutilated MRP. Thereby committed offence u/s 33/51 & 39/63 of Standards of Weights and Measures (Enforcement) Act, 1985 and Packaged Commodities Rules, 1977. The above offences are within my cognizance and I hereby direct that you be tried by this Court. (Sheetal Chaudhary) MM/PHC/ND/23.04.2012 Notice has been read over and explained to the accused and questioned as under: Q. Do you plead guilty or claim trial? Ans. I do not plead guilty and claim trial. RO&AC (Sheetal Chaudhary) MM/PHC/ND/23.04.2012 3. On 18.8.2010, Inspector, Legal Metrology visited the office/CNF premises of the petitioner company and seized an empty packet of tube manufactured by the petitioner company. 4. The inspection report/memo dated 18.8.2010 reads as hereunder:- "Inspected a packet of tube manufactured by M/s.Bridgestone India Pvt Ltd, Plot No.12, Khed....
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....that the packing materials are always ordered in bulk which have printed MRP. As and when the MRP of the tube is revised, stock of unused packing material is used by blacking out the old printed MRP on such packing material and new MRP is printed besides the same. It was further clarified by the petitioner company that the bar on reprinting MRP operates only when the product leaves the factory premises. In the packet which was seized, new MRP was printed on the packing material in the factory premises and before the same was dispatched to CNF agents. The purpose of reprint was only to use the stock of packing material which remained unused. A request, therefore, was made by the petitioner to drop the proceedings and withdraw the aforementioned notice. 11. Not satisfied with such reply, a complaint was filed by the Inspector Legal, Metrology-33, Weights and Measures Department, South West Zone, Rewla, Khanpur, New Delhi on 1.2.2011 before the Court of the Metropolitan Magistrate, Patiala House Courts, New Delhi alleging commission of offences punishable under Rule 39/63 of Standards of Weights and Measures (Enforcement) Act, 1985. The complaint inter-alia stated that the opportunit....
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....New Delhi. 18. A reference also has been made by the petitioner to the guidelines on Legal Metrology Act, 2009 and Legal Metrology (Packaged Commodities) Rules, 2011 (amended upto November, 2012) wherein vide notification No.SSR57B(E), dated 26.8.1993 it has been clarified that alterations mentioned in the rule pertain to pasting of additional label. There is no bar on the manufacturer to blank out the entire declaration and reprint the revised declaration, before packaging. 19. The notification regarding the above clarification is reproduced as below:- "Kindly refer to your letter no.MS/A/93 dated 8/9/93 addresses to Mrs.Sathi Nair, Jt. Secretary seeking clarifications regarding amendment made to the Standards of Weights & Measures (Packaged Commodities) Rules, 1977 on 26th August, 1993. In this regard, I am directed to clarify the points raised in your above said representation: Point No.1: Rule 4 of the packages Commodities Rules provide that "every package in which the commodity is pre-packed bears thereon or on a label securely affixed thereto, such declarations as are required to be made under the rules." It means that putting a label on the carton of the package is ....
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....f the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 which has been framed in exercise of powers conferred by Section 83 of the Act of 1976 reads as hereunder:- "23. Provisions relating to wholesale dealer and retail dealers.- (1) No wholesale dealer or retail dealer shall sell, distribute, deliver, display or store for sale any commodity in the packaged form unless the package complies with, in all respects, the provisions of the Act and these rules. [(2) No retail dealer or other person including manufacturer, packer and wholesale dealer shall make any sale of any commodity in packaged form at a price exceeding the sale retail price thereof]. Comment (1)[Explanation.- For the removal of doubts, it is hereby declared that a sale, distribution or delivery by a wholesale dealer to a retail dealer or other person is a "retail sale" within the meaning of this sub-rule.] [(3) ***](Omitted by GSR No.105 (E) dated 2-3-1995) [(4) Where, after any commodity has been pre-packed for sale, any tax payable in relation to such commodity is revised, the retail dealer or any other person shall not make any retail sale of such commodity at a price exceeding the re....
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....ter (the retail sales price) indicated by the manufacturer or the packer, as the case may be, on the package or on the label fixed thereto. Sub clause (7), however, reconfirms that the manufacturer or the packer shall not alter the price on the wrapper once printed and used for packing. (Emphasis supplied). What is prohibited by Rule 23 is that the customer ought not to be charged any price in excess of the revised prices even if the revised prices are lower than the price marked on the package. It is under this context that sub Clause (7) clarifies that the manufacturer or packer will not alter the price on the wrapper once printed and used for packing. 25. Clause (7) of Rule 23 does not bar alteration in the wrapper before packing the contents. Reading anything else into such clause would amount to negating the very concept and the trend of controlled market where prices of the contents/commodities are revised periodically. As has been stated earlier, the rule itself provides that in case the marked price on the package is more than the revised price, a customer could not be charged in excess of the revised price, irrespective of the month in which the commodity was pre-packed. ....
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...." shall be construed as references respectively, to the "State Government", "this Act" and the "Controller". (2) The State Government may make rules, not inconsistent with the Standards Act or any rule made there under, to regulate the packaging of any commodity intended to be sold or distributed, within the State in packaged form, or to regulate the sale or distribution, within the State, of any commodity in packaged form. Explanation.-For the purposes of this section, "commodity in packaged form" shall have the meaning assigned to it in the Standards Act and shall include a pre-packed commodity. "Section 39 - Penalty for keeping non-standard weights or measures for use and for other contravention (1) Whoever keeps any weight or measure other than the standard weight or measure in any premises in such circumstances as to indicate that such weight or measure is being, or is likely to be, used for any- (a) weighment or measurement, or (b) transaction or for industrial production or for protection, shall be punished with fine which may extend to two thousand rupees, and, for the second or subsequent offence, with imprisonment for a term which may extend to one year and ....