TaxTMI 
TaxTMI 
TaxTMI 
1982 (8) TMI 230
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....ed the business premises of the dealer around noon and found stationed one truck bearing number ORR 767 loaded with 14 barrels of diesel oil containing 2800 litres and one jeep bearing number MRB 403 loaded with two barrels containing 400 litres of high-speed diesel oil. It is said that the petitioner who was in the jeep could produce cash-memos in support of purchase of 2800 litres of diesel oil, but he could not produce any cash-memo in support of the 400 Hires of oil loaded in two barrels in the jeep. The dealer admitted to have sold 3200 litres of oil. 3. According to the prosecution case, on inspection of the accounts and verification of the stock of the dealer, it was found that there was a reserve of 80 litres of high-speed diesel. ....
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....e Schedule. (2) The notice issued under Sub-clause (1) shall specify the period not exceeding thirty days at a time for which it shall remain in force. (3) The notice shall cease to have effect on the expiry of the period specified therein as per Sub-clause (2) or from the date of issue of a subsequent notice, whichever is earlier. (4) Supply of information - Every dealer shall on receipt of the petroleum products in his depot or godown furnish On the same date information of the same to the Collector or/to such officer not below the rank of a Sub-Divisional Officer as authorised by the Collector for the purpose. 6. The notice as contemplated in Sub-clause (1) of Clause (3) is issued to the dealer requiring him to keep such quantity ....
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...., by any act or illegal omission, the doing of that thing. Explanation - A person who, by wilful misrepresentation, or by wilful concealment of a material fact which he is bound to disclose, voluntarily causes or procures, or attempts to cause or procure, a thing to be done, is said to instigate the doing of that thing. Explanation 2 - Whoever, either prior to or at the time of the commission of an act, does anything in order to facilitate the commission of that act, and thereby facilitates the commission thereof, is said to aid the doing of that act. 8. An act of abetment takes place in one of three ways : (a) Instigation; (b) Conspiracy and (c) Intentional aid. A person is said to 'instigate' another to do an act, which he a....
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....act give weight and cause danger" (Willes, J., in Mulcahy (1868) LR 3 HL 306), A person is said to intentionally aid when by any act done either prior to, or at the time of. the commission of an act, he intends to facilitate, and does in fact facilitate, the commission thereof. "The intention should be to aid the commission of a crime. Mere giving of an aid will not make the act an abetment of an offence, if the person who gave the aid did not know that an offence was being committed or contemplated. "The intention should be to aid an offence or to facilitate the commission of an offence. But if the person who lends his support does not know or has no reason to believe that the act which he was aiding or supporting was in it....
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....he complaint the only allegation in so far as the petitioner is concerned is that he had purchased 3200 litres of diesel oil which had been loaded in barrels in a truck and a jeep. There is no allegation that the petitioner was aware of the notice alleged to have been issued to the dealer by the specified authority under cl. (3). There is no allegation as to instigation, conspiracy or intentional aid. 10. Taking cognizance of an offence under Section 190(1) and issue of process under Section 204 of the Criminal P. C. are judicial functions and require a judicious and not a routine approach. Where the allegations in the First Information Report or the complaint, even if they are taken at their face value and accepted in their entirety, do....