DILIP KUMAR PANDA Vs. STATE OF WEST BENAGAL

JUDGEMENT

(1.) THE appellant was convicted by the learned Judge, Special court (EC Act), Tamluk on 22. 12. 1987 under section 7 (1) (a) (ii) of the EC Act and section 9 (ii) of that Act for contravention of the provision of para 5 (2) of west Bengal Licensing of Dealer of cement and Distribution of Levy Cement order, 1982 (for short the Order ).

(2.) PARA 5 (2) of the Order reads as follows:

(3.) AMALENDU Maiti, Sub-Inspector of Food and Supplies, Mahisadal block-1, upon receipt of an information that the appellant was committing malpractices in his dealings in cement visited the godown of the appellant who is a dealer of cement at Khejurberia on 28. 3. 85 and found the dealer transacting business. He verified cement stocks by counting bags in the godown of the appellant in presence of the two independent witnesses and found 303 bags of cement weighing 151. 50 kgs. each. But on examining the stock register he found that the stock register was maintained as on 19. 3. 85 with an opening balance of 28 bags of cement. After taking into account 25 bags of cement as per cash memo No. 437 dated 19. 3. 85 the actual balance stood at three bags of cement as on 19. 3. 85. No sales were found made from 20. 3. 85 to 28. 3. 85 as per cash memo and stock register, while on physical verification the balance of stock came to 303 bags of cement measuring the aforesaid quantum in each bag. The discrepancy could not be satisfactorily explained by the appellant who therefore made false statement in his books of accounts which he was required to maintain as per sub-paras (1) and (2) of the said Order, 1982 and thus violated section 9 (ii) of the EC Act, 1955. The seizure of the stock was made. FIR was lodged and upon submission of chargesheet trial followed under section 7 (111) (a) (ii) and section 9 (ii) of the EC act read with para 5 (2) of the Order, 1982 and upon conclusion of trial the learned Judge convicted the appellant under the aforesaid section of the law and sentenced him to suffer rigorous imprisonment for three months and to pay a fine of Rs. 2,000/-, in default, to suffer RI for one month for each count.