2003 (12) TMI 68

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....is turn, has issued this notice on the basis of the tally sheet. 2.Mr. Tilak Bose, the learned Counsel while impugning show cause notice, submits that the basis of issuance of show cause notice is invalid and illegal. Since the tally sheets as disclosed by the Port authorities have no connection or correlation with the outturn report. The result is that the outturn report is a void document. Naturally, show cause notice being based on the report, is invalid. 3.It is settled position of law, he reminds me, that a proceeding cannot be proceeded lawfully unless there is some material. Here, in essence, there is no material. He further submits that the outturn report is without being accompanied by any tally sheet. So to say, in absence o....

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....ct. 6.Mr. Shibdas Banerjee, the learned Senior Counsel, appearing with Mr. Mukherjee submits that the statutory authority in exercise of his power has issued a notice and such power is not questioned. The question raised by the petitioner as to whether on the facts and circumstances or on the materials whether the show cause notice should have been issued or not, can very well be taken care of by the aforesaid appropriate officials. At this stage when the question of jurisdiction of the office is not raised, the Writ Court will not usurp the jurisdiction of the aforesaid authority while adjudicating the matter on merit. 7.While countering argument of Mr. Banerjee, Mr. Bose contends that when the matter is being adjudicated by this Cou....

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....at document. Moreover, Mr. Bose's client is having special knowledge about the short landing or complete landing of the materials. They must have documents, papers and the register to elucidate correct position to rebut presumption. 9.Therefore, I direct the authority concerned to allow a written objection to be filed by the petitioner, if he choose within a period of four weeks from the date of communication of this order. The petitioner will be entitled to produce material evidence to rebut the evidence of the outturn report. It would be open for the petitioner to challenge the correctness of the contents of the outturn report as well as the tally sheets. The official concerned upon hearing the Port authority as well as the petitioner,....