9911796707
TMI Blog1955 (9) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... gistrate, Bheemunipatnam, Visakhapatnam District in C.C. No. 2978 of 1953, on his file. 2.This appeal coming on for hearing on Tuesday the 27th day of September, 1955 upon persuing the petition of Appeal and the record of the evidence and proceedings before the Court of the Sub-Magistrate of Bheemunipatnam and upon hearing the arguments of Mr. B. Bheemaraju for the Public Prosecutor, Appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 114 packages of tobacco, whereas, as per the warehouse register there should be 355 packages in stock. The Sub-Magistrate considered the evidence of P.Ws. 1 and 2 and found that there was shortage of stock from the warehouse in question. On this finding, the question for consideration before the Stationary Sub-Magistrate was, whether the case is one which can be brought within the ambit of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government by notification in this behalf, for removal to another warehouse or for export from India and on presentation of the written application prescribed in Rule 158 or Rule 185. The removal, contrary to the provisions of Rule 144, is made punishable with a penalty extending to Rs. 2,000 under Rule 151(c). The act of removal is therefore a specific offence made punishable under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obacco. Thereupon the said stock was put up for auction on 3rd November, 1953 for realization of the the amount of the penalty and duty. It is asserted by the respondent's learned Counsel that the amount realized completely satisfied the amount of duty and the penalty. 7.The question therefore is, whether these circumstances, the order of acquittal made by the Stationary Sub-Magistrate, Bhimunip ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
