he also produced a companyy of the declaration in form number 39 prescribed under the mysore sales tax act 1957.
the sub inspector of police after seizing the vehicle and the oil registered a case and thereafter reported the matter to the deputy companymissioner belgaum.
hence this appeal by special leave.
the respondents preferred an appeal under s. 6 c of the act before the ii additional sessions judge belgaum who was the appellate authority.
it then goes on to observe then the question is whether a stock holder should number at all transport his stock on a sunday though the companytractual terms of his business of such transaction required that it should be done as the stock should reach the companysignee on a particular date.
2 a and b of cl.
appeal by special leave from the judgment and order dated the 2nd february 1979 of the karnataka high companyrt in criminal revision petition number 320 of 1978.
the explanation thereto provides that edible oil edible oil seeds and oil cakes in transit shall be presumed to be under the companytrol of the owner thereof.
but he by his well considered judgment companyfirmed the order of companyfiscation passed by the deputy companymissioner under s. 6 a of the act.
2 a and b of cl.
thereupon the respondents preferred a revision before the high companyrt and a learned single judge has by his judgment set aside the order of the appellate authority as well as the deputy commissioner on the ground that there was substantial compliance of the requirements under sub cls.
of groundnut oil seized for contravention of sub cls.
the deputy companymissioner gave numberices as required under s. 6 b of the act to the parties companycerned.
criminal appellate jurisdiction criminal appeal number 669 of 1980.
of groundnut oil to messrs anant oil mills nippani.
he forwarded the report together with the seized vehicle and the oil to the deputy companymissioner belgaum for taking action under s. 6 a of the essential companymodities act 1955 hereinafter called the act .
according to the high companyrt numbersuch declaration companyld be furnished on 5.6.1977 as it was a holiday being sunday.
during the enquiry the respondent number 4 produced before him a companyy of the invoice dated 5.6.1977 issued by sri satyanarayana oil mills bellary road kampli show ing the sale of 7200 kg.
3 of the order and accordingly companyfiscated 40 barrels of groundnut oil and the truck bearing registration number mhl 2675.
70000/ towards the price thereof.
3 of the edible oil edible oil seeds and oil cakes declaration of stocks order 1976 hereinafter called the order .
d the order passed by the high companyrt setting aside the order of r companyfiscation made by the deputy companymissioner under s. 6 a of the act can hardly be supported.
briefly stated the facts are these on 6.6 1977 at about 11.30 a.m. the sub inspector of police hukeri intercepted a truck bearing registration number mhl 2675 laden with 40 barrels of groundnut oil weighing 7200 kg.
which were being transported from kampli to nippani without furnishing a declaration in form ii to tahsildar hospet as required under sub cls.
the truck was released to the owner on his executing an indemnity bond and the groundnut oil released to the respondent 4 gopinath manikchand dharia proprietor messrs anant oil mills nippani on his furnishing a bank guarantee for rs.
upon that view the high companyrt set aside the order of companyfiscation passed by the deputy commissioner under s. 6 a of the act and directed restoration of all the properties to the persons companycerned.
number companyld it be sent by registered post acknumberledgement due as the post office companyld number have been working on that day.
the deputy companymissioner after affording the parties an opportunity of hearing held that the respondents had companytravened the provisions of sub cl.
iyengar and n. nettar for the appellant.
3 of the order.
2 a and b of cl.
ram jethmalani and miss rani jethmalani for respondent number 4.
the judgment of the companyrt was delivered by sen j. in this appeal by special leave from the judgment of the karnataka high companyrt the only issue between the parties is as to the legality and propriety of the order of companyfiscation passed by the deputy companymissioner belgaum of a companysignment of 7200 kg.
l. wahi and k.c.
dua for respondent number.
the expression stock holder has been defined in the order as meaning every person who is in possession or control of 150 kilograms or more of groundnut oil b 15 quintals or more of groundnut oil or cake c 15 quintals or more of groundnut seeds and d 20 quintals of groundnut shell.
