TaxTMI 
TaxTMI 
2003 (12) TMI 74
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.... comes to be known that the petitioner herein filed Crl. M.P. No. 611 of 2003 on the file of the Court of Special Judge, (Economic Offences), Coimbatore, praying to cut open the bags, which were seized by the respondent, in the open court to verify the contents of the same; that he has also filed Crl. M.P. No. 610 of 2003 praying to recall P.Ws. 1 and 2 and allow the accused to cross-examine them, on the ground that the witnesses did not give proper answer as to why the polythene bag was reversed and tied with the material objects; that the prosecution has not clarified the same; that the weight of the material objects are in dispute and the taking of samples are very much questioned, and hence the petitioner must have been afforded opportu....
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....fter stitching the mouth of the bags, affixed the signature and the seal of the Superintendent of Customs, also obtaining the signature of the petitioner/accused and two other witnesses on the tag annexed to the sealed bags; that similarly, the sample packets were also placed in sealed covers; that the ganja and samples drawn there in the presence of the petitioner, his wife and two independent witnesses, were seized under a mahazar for further action under NDPS Act; that on 23-10-2002, they have also recorded the voluntary statement of the accused in the presence of the Superintendent of Customs, Preventive Unit, Salem; that they arrested the accused on the very same day and produced him before the learned Magistrate, Gobi, who remanded hi....
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....r a lapse of more than 7 months, the petitioner/accused has come up with a specific plea that M.Os. 3 and 4 should be cut open for the purpose of verification by P.W. 1 and to recall P.Ws. 1 and 2 for further cross-examination; that the learned Special Judge has rightly dismissed the said Crl. M.Ps. setting out the reasons. On such averments, the respondent would pray to dismiss both the above Criminal Original Petitions. 4.During arguments, learned Counsel appearing on behalf of the petitioner and the learned Special Public Prosecutor as well would only reiterate what has been brought forth in the above petitions and the counter, besides on the part of the learned Counsel for the petitioner and the respondent each citing a judgment in s....
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....ml. Tax Officer reported in (1983) Vol. 52 Sales Tax Cases 125 wherein it is held by the Hon'ble Apex Court : "Unless the statute in express words or by necessary implication laid down that one remedy was to the exclusion of the other, the observations of Mahamood, J., quoted above must apply." "However, in the absence of any such provision in the Travancore-Cochin General Sales Tax Act (11 of 1125), the Supreme Court opined that both the remedies are open to the authorities and they could resort to any one of them at their option." 5.From the above backdrop, if a decision has to be arrived at in both the above petitions, it has become relevant to go into the orders passed by the trial court, wherein the learned Judge would write t....