(1.) BY means of this petition, the Indian Oil Corporation (IOC) has sought for quashing of the proceedings initiated against it under section 21(1) of the Tripura Shops and Establishment Act, 1970 (hereinafter referred to as the Act) in C.R. 310 of 2007 before the learned Judicial Magistrate 1st Class, Dharmanagar, North Tripura.
(2.) THE sole point raised in this petition is whether the IOC being a Government owned Corporation is not amenable to the provisions of the said Act.
(3.) (1) This Act shall not apply to - -