ADWAITA KUMAR KOTAL Vs. STATE

JUDGEMENT

(1.) HEARD Mr. Abhijit Auddy, learned Advocate appearing for the appellant and Mr. Debabrata Roy, learned Advocate appearing for the State.

(2.) LEARNED Judge Special Court, E. C. Act, Bankura by judgment and order dated 27. 5. 85 passed in C. S. C. R. No. 13 of 1984 (29t of 1984)convicted the appellant under Section 7 (1) (a) (ii) of the E. G. Act, 1955 for violation of the provision of para 3 (b) of the West Bengal Sugar (Dealers licensing) Order, 1980 and also for violation of condition No. 4 of the Licence issued under para 4 (2) of the West Bengal Sugar Dealers' Licensing Order, 1980 and also for violation of para 3 (2) of the West Bengal Declaration of stocks and Prices of Essential Commodities Order, 1977 and para 18 (1) of the West Bengal Rice and Paddy (Licensing and Control) Order, 1967 and for violation of para 12 of the West Bengal Wheat and Wheat Products (Licensing, Control and Prohibition of Certain Classes of Commercial transactions) Order, 1973 and sentenced him to suffer R. I. forthree months and to pay a fine of Rs. 1,000/- in default to suffer R. I. for 21 days.

(3.) THE appellant is an M. R. Shop Dealer and P. W. 10 the F. I. R. maker who is an Inspector of Enforcement Branch visited the shop of the appellant but appellant was not found there. One Sudhir said to be his son was asked to produce documents and papers and he produced one stock register and cash memo but failed to produce any licence, return and other papers. In register it was found as opening balance on 7. 4. 84 rice - 167. 800 kgs. suger - 109. 090 kgs. , wheat - 29 kgs. Till inspection was complete no commodity was received in that shop on 7. 4. 84. on verification of cash memo it was found that no cash memo was issued for any sale of sugar to the extent of 109. 00 kgs. or 167. 700 kgs. of rice or 29 kgs. of wheat. In presence of witnesses physical verification was made and it was found 214. 500 kgs. of fine rice were kept in 4 bags, 43. 500 kgs. of sugar in one bag, 15. 500 kgs. of rotten wheat in one bag. So, after inspection it was found that rice was found in excess to the extent of 46. 700 kgs. and sugar and wheat was found in short to the extent of 65. 590 kgs. and 13. 500 kgs. respectively. Thus the accused persons have violated para 3 (2) of West bengal Declaration of Stocks and Prices of Essential Commodities Order, 1977 by not maintaining Stock-cum-Rate Board and not maintaining Stock of Essential Commodities. They also violated paras 4 and 12 of West Bengal wheat and Products (Licensing, Control and Prohibition of Certain Classes of Commercial Transaction) Order, 1973 by not maintaining true and correct account of sale and storage of wheat and also not issuing cash memos to the customers for sale of wheat. The accused also violated para 18 (1) of west Bengal Rice and Paddy (Licensing and Control) Order, 1967 by not maintaining true and correct account of sell and storage of rice in the shop. They violated condition No. 4 of licence issued to them by not issuing cash memos to the customers. They also violated para 4 (2) of West Bengal declarations Licensing Order, 1980 for not issuing cash memo for sale of sugar. So, the accused persons have been prosecuted under Section 7 (1) (a) (ii) of the E. C. Act.