INBARAJ Vs. DISTRICT COLLECTOR DISTRICT COLLECTOR OFFICE

JUDGEMENT

(1.) THE first respondent, namely, the District Collector, Erode passed an order on 23.04.2007 vide his proceedings e/f/70680/f3 confiscating 10,300 litres of MTO (Mineral Terpen Oil) and imposed a fine of Rs.10,000/- on the petitioner herein in exercise of the powers conferred on him under the Solvent, Raffinate and Slop (Acquisition, Sale, Storage and Prevention of use in Automobiles) Order 2000 on the premise that the petitioner did not possess a valid license for the storage of the said quantity of MTO. As against the said order of the first respondent, the petitioner preferred a criminal appeal before the Sessions Judge in Crl.A.No.110 of 2007, which came to be disposed of by the Additional District and Sessions Judge (Fast Track Court No.I) Erode. Questioning the correctness of the same, the present criminal revision case has been filed.

(2.) THE first respondent is the District Collector, Erode and the second respondent is the Special Tahsildar, Flying Squad, Erode, who seized the above said quantity of MTO from the premises of the petitioner. Both the respondents were served and they are represented by Mr.I.Paul Nobel Devakumar, learned Government Advocate (Crl.side).

(3.) THE learned Government Advocate (Crl.side) relying on the copy of Form B, Certificate of Registration under the Central Sales Tax (Registration and Turnover) Rules - 1957 submitted that as per the said certificate of registration, the petitioner was authorized to keep Mineral Terpen Oil for resale and it was not intended to be used in manufacture and processing of goods for sale; that the permission to have MTO upto 20 Kiloliters, without license was applicable only to persons having it for manufacturing purpose and that hence, the first contention raised by the learned counsel for the petitioner should be rejected as untenable.