Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1953 (2) TMI 37

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m to Dehibatpur Hat-tola. Accordingly, there were two charges against the petitioners --one for violation of the Govt. of West Bengal Cordoning Order by moving the paddy across the river and one for possession of paddy in excess of the maximum quantity prescribed by the West Bengal Foodgrains Control Order, 1951, the maximum quantity prescribed thereunder being 10 mds. of paddy or rice. Under the proviso to Section 7 (2) (b), Essential Supplies Act, where a person contravening the order prescribing the maximum quantity of any foodgrains that may be lawfully possessed by any person or class of persons, is found in possession of food-grain exceeding twice the maximum quantity so prescribed, the punishment shall extend upto seven years and, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tity prescribed as mentioned in the proviso to Section 7(2)(b). It must mean a grace of five maunds above the maximum quantity prescribed by the Order. Mr. Mukherjee on behalf of the petitioners has argued that, in that case, the explanation would become redundant, because the maximum quantity prescribed by the Foodgrains Control Order being ten maunds, when a person is -found in possession of a quantity exceeding twice the maximum, the quantity in his possession will always exceed the maximum quantity prescribed by the Order by more than five maunds. For this reason, he would urge that the explanation must be read as providing a grace of five maunds in excess of twice the maximum quantity prescribed by the Order, and not merely in excess o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Essential Supplies Act for possession of a quantity of paddy exceeding twice the maximum quantity prescribed, that is, for possession of 21 1/2 maunds of paddy; and it is urged that under the West Bengal Foodgrains Control Order, each persor may possess upto ten maunds, and, therefore the two petitioners could lawfully possess uptc twenty maunds, and, therefore, 21 1/2 maunds which they possessed do not exceed twice the maximum quantity which they could possess Paragraph 10, West Bengal Foodgrains Control Order, 1951 provides that no person other than a person holding a licence issued or deemec to be issued under this Order or a producer shall have in his possession or under his control a quantity of rice or paddy exceeding ten maunds. Bu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates