MANAGING DIRECTOR Vs. ASST CONTROLLER OF LEGAL

JUDGEMENT

(1.) THE Government Pleader is directed to take notice for the respondent.

(2.) THE petition coming on for Preliminary Hearing - 'B' Group, is considered for final disposal, having regard to the facts and circumstances.

(3.) IN relation to the packages containing such electronic gadgets, such as SIM cards and the Fixed Wire Phones etc., a notional value was computed by the Sales Tax Department under the Karnataka Sales Tax Act, 1957 (Hereinafter referred to as the 'KST Act', for brevity), which issue had reached the apex court and it was declared that the issue of SIM cards is only in lieu of the service with the service being a dominant object and therefore, had held that the supply of SIM Cards, Fixed Wire Phones etc., does not amount to sale attracting the provisions of the KST Act. Notwithstanding this, the department of Legal Meteorology, through its Inspectors, had caused search and seizure in relation to the packages SIM Cards, Fixed Wire Phones and had sought to initiate criminal proceedings against the petitioners at various places. The petitioners had filed writ petitions challenging the action of the department. These writ petitions were allowed and it was declared that the supply of SIM Cards and the Fixed Wire Phones cannot be termed as a Packaged Commodity within the meaning of Packaged Commodity Rules, 1977. Similar exercise had been undertaken by the respondent, wherein search and seizure was conducted under the provisions of the Standards of Weights and Measures Act, 1976 (Hereinafter referred to as the 'SWM Act', for brevity) and the electronic equipment, which is provided was seized, on an allegation that the package did not contain the complete address of the manufacturer etc. A notice had been issued directing the compounding of the offence. It was replied to state that the particular package start up kit does not come within the purview of the Act and requested for dropping of further proceedings. Notwithstanding the reply, no decision was taken and the respondent has proceeded to initiate proceedings by filing a private complaint which is registered as PC No.41/2003 -04 and is now registered as CC 1448/2004 on the file of the III 6 Additional Civil Judge (Junior Division) and IV JMFC at Tumkur and summons has been issued. It is at that stage that the present writ petition is filed.