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

1977 (11) TMI 143

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd 6 P.M. and seized the stock and submitted a first information report at the Vigilance Police Station of Sambal-pur. Petitioner, one Nowrangalal Agarwal of Messrs Biswanath Rice Mills and a Supply Inspector were charge-sheeted. The Supply Inspector was discharged by the Magistrate and the other two were put on trial. Nowranglal was acquitted by the trial court. It is unnecessary to refer to the prosecution case so far as he is concerned. 2. The learned Chief Judicial Magistrate who tried the case drew up the charge against the petitioner in the following way: That you on or about the 13th day of October, 1973 in between 4.30 and 6 P.M. at Sankara were found carrying on businass in rice as a dealer by storing about 100 quintals of ri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to pass through Beheramal Check-Gate. At the initial stage the prosecution case was that the truck with 100 bags of fine Ushuna rice (boiled variety) left Jharsuguda around 5 P.M. The truck instead of being taken to Belpahar was taken in the direction of Rourkela via Sundergarh. At about 6 P.M. it was intercepted on the southern extremity of Sundergarh Town at the Shankara Check-Gate. Nowranglal took the defence that the consignment meant for him was duly received and produced an entry in his stock register (Ext. A) in support of his stand. There is an entry against 13-10-1973 to the effect that from the same firm at Jharsuguda on account of the rice mill in question, 100 quintals of rice had been received. This stand of Nowranglal has b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Essential Commodities Act of 1955 and violation of any provision in this order is punishable Under Section 7 of the Essential Commodities Act. Clause 3 requires that no person shall act as a dealer except under and in accordance with a licence issued in that behalf by the licensing authority. Dealer has been defined in Clause 2 (b) of the Order to mean ...any person who purchases, sells or stores in wholesale quantity rice or paddy or rice and paddy taken together provided.... and sale in wholesale quantity has been defined in Clause 2 (i) to mean ...sale of rice or paddy or rice and paddy taken together in any calendar day, whether wholesale or retail, by any person either on his own behalf or on behalf of another or as a comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ake possession without a licence an offence. Storage, however, has been made an offence. Between possession and storage , some elements may be common and, therefore, it would be appropriate to say that in all instances of storage there would be possession. Yet, all possession may not amount to storage. Storage in the common parlance meaning connotes the concept of continued possession. There is an element of continuity of possession spread over some time and the concept is connected with the idea of a regular place of storage. Transhipment in a moving vehicle would not amount to storage within the meaning of the Orissa Order. I am inclined to agree with Mr. Mohanty for the petitioner that the prescription being storage , possession of .....

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