(1.) HEARD Mr. C. Prakasam, the learned counsel appearing for the petitioner and Mr. V. Manoharan, the learned Government Advocate appearing for the respondents.
(2.) IT is submitted by the learned counsel appearing for the petitioner that 165 bags of rice, which were being transported from Vijayalakshmi Modern Rice Mill, Sivapuram in Pudukottai District to Sri Bala Muruga Traders at Coimbatore had been seized on 3. 2. 1999, alleging that goods had been transported with ulterior motive to carry on illicit business. It has been alleged that the goods were being transported from a monopoly area to a non-monopoly area and that there was no bill at the time of the interception of the vehicle.
(3.) THE main contention of the petitioner is that the allegations made by the respondents are false and it is for the respondents to substantiate them with sufficient roof.