LAMBA KOD Vs. FINANCIAL COMMISSIONER

JUDGEMENT

(1.) M/s. Lamba Kod is a partnership firm who were granted licence to distribute kerosene oil under the Public Distribution Scheme.

(2.) ON 25th November, 2005, 3000 lts. of kerosene oil was supplied to the petitioner-firm by Sheel Trading Company, an agent of Hindustan Petroleum. After about seven months, on 21st June, 2006, the Enforcement Directorate of food and Supplies Department, Government of NCT of Delhi visited the shop of the petitioner-firm for inspection/verification. The shop was found to be closed and therefore sealed. The shop was subsequently desealed on 30th June, 2006 in the presence of Mr. Suresh Kumar, one of the partners of the petitioner- firm and inventories were recorded.

(3.) THE petitioner-firm was asked to account for the sale of the kerosene oil supplied to them between 25th November, 2005 till 21st June, 2006 vide show cause-cum-suspension notice dated 3rd October, 2006 in view of the inspection report. There was no response to this notice. Another notice dated 24th November, 2006 was issued for appearance of the partners on 1st December, 2006. On the said date also there was no appearance and the matter was adjourned to 8 th December, 2006. One of the partners-Mr. Raj Kumar appeared and submitted a short reply on 8th December, 2006. He denied receipt of 3000 lts. of kerosene oil on 25th November, 2005. It was stated that he was on medical leave from 23rd November, 2005 for a period of three months. With regard to the second allegation of supply of 108 lts. of kerosene oil to non-existing card holders, it was stated that the said card holders may have shifted from their old addresses.