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Issues:
1. Interpretation of Section 19(2) of the Prevention of Food Adulteration Act. 2. Examination of Rule 12A of the Prevention of Food Adulteration Rules. 3. Burden of proof on the accused in establishing the defense under Section 19(2). 4. Consideration of evidence regarding the existence of the manufacturing firm. 5. Application of the law to the facts of the case. Detailed Analysis: 1. The appellant was tried for an offence under Section 7(1) read with Section 16(1A)(a)(i) of the Prevention of Food Adulteration Act. The accused claimed defense under Section 19(2) of the Act, which states that a vendor shall not be deemed to have committed an offence if certain conditions are met, including purchasing the article with a written warranty in the prescribed form. The Magistrate acquitted the accused based on this defense. 2. The State appealed the acquittal, and the High Court reversed the decision, convicting the appellant. The High Court found that the manufacturing firm mentioned by the accused was non-existent, rendering the defense under Section 19(2) invalid. Rule 12A of the Prevention of Food Adulteration Rules requires a warranty in a prescribed form to be provided when selling food items. 3. The Supreme Court analyzed the requirements of Section 19(2) and Rule 12A in detail. It emphasized that the accused must prove the purchase of the article with a written warranty from a manufacturer, distributor, or dealer. In this case, the accused presented a bill containing the necessary warranty, satisfying the requirements of the law. The Court clarified the burden of proof on the accused in establishing the defense under Section 19(2). 4. The Court addressed the issue of the existence of the manufacturing firm, M/s. Tajus Productions, which was contested during the trial. Despite doubts raised about the firm's existence, the Court considered the circumstances under which the accused purchased and sold the article. It highlighted that the accused acted in good faith based on the representations made by the firm's representative. 5. Ultimately, the Supreme Court held that the accused had fulfilled the requirements of Section 19(2) and Rule 12A, thereby discharging the necessary burden of proof. The Court found that the accused had acted in accordance with the law and in good faith, selling the article in the same condition as purchased. Consequently, the Court set aside the conviction and allowed the appeal, ordering the refund of any fine paid and discharging the bail bonds of the appellant.
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