VIJAYALAKSHMI MARKETING Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner being aggrieved by the seizure notice dated 13-6-2007 vide Annexure-B presented the instant writ petition.

(2.) THE petitioner is the proprietary concern having been registered as a dealer under section 22 of the Karnataka Value Added Tax act, 2003, and also a registered dealer under the provisions of Central Sales Tax Act, 1956. Being a dealer doing business after obtaining necessary registration certificate to deal and market the electrical and electronic home appliances as per the commodity list under CST 1956. The inspector of the respondent office seized the mixer-grinder supplied to the petitioner from another dealer M/s. Salem Industries and produced at Annexure-B, as the package did not contain MRP and date of manufacture on it and the same is in contravention of the provisions of Section 39 of the Stan-dard Weights and Measures Act, 1976 r/w rules 4 and 23 and Section 63 of the said Act, issued the impugned notice dated 13-6-2007 referring to case No. 22690 dated 1-2-2007 calling upon the petitioner for compounding the offences as envisaged under Section 73 of the said Act.

(3.) IT is further case of the petitioner that the 2nd respondent seized the materials mentioned in Annexure-B as they did not come within the purview of the provision of the aforesaid Act, the petitioner contends that they have not violated the very provisions of the said Act as alleged by the respondent in the seizure notice and further it is specifically contended that these two items as referred above in the impugned seizure notice are not referred in the schedule of the Act. There is no notification as such which has been issued to the knowledge of the petitioner coming into force of the Act in respect of the products dealt with and marketed by the petitioner. The petitioner is not selling any prepackage commodity to attract the provisions of the Act. The article seized by the respondent a mixer grinder is a home appliance. These articles are being sold to the prospective customers only after demonstration and these home appliance which are supplied to the customers in protective cover after purchase cannot be treated as pre-packed commodity or the package does not require to be sold in packed form. The prospective customer is at liberty to see the product and its demonstration and thereafter only they can buy the same. As such the seized articles cannot be considered as commodity in packed form or pre-packed commodity so as to attract the provisions of the Act as referred above. Keeping in view the fact and circumstances of the case as stated supra, the petitioner presented the instant writ petition.