Pathak, J. - (1.) THE petitioner is a commission agent dealing in grain. He has been served with a notice dated April 22, 1970, under Section 11 of the Emergency Risks (Goods) Insurance Act, 1962. The notice has been issued by the Chief Enforcement Officer, Emergency Risks Insurance Scheme, for the purpose of verifying whether the petitioner had complied with the requirements of that Act and the Scheme framed thereunder and for the examination of his emergency risks insurance policy. On April 22, 1970, the Chief Enforcement Officer served another notice under Section 11 of the Act requiring the petitioner to produce a number of documents.
(2.) IN Writ Petition No. 2262 of 1970, the petitioner, who carries on the same business, has received similar notices from the Chief Enforcement Officer. In Writ Petition No. 2996 of 1970, the petitioner, who is also a commission agent in the grain market, was served with a notice dated April 29, 1970, by the Chief Enforcement Officer pointing out that a cheque issued by the petitioner in payment of the premium due on certain emergency risks insurance policies had been dishonoured. The petitioner was charged with cheating the Government and was asked to show cause why criminal proceedings should not be initiated against him. On June 29, 1970, the Chief Enforcement Officer made an order under Section 8(1) of the Act determining an amount of Rs. 477 as emergency risks insurance premia, payment of which had been evaded by the petitioner for the quarters comprised in the period commencing April 1, 1963, to December 31, 1967.
(3.) IN Writ Petition No. 2997 of 1970, the facts are similar to those in Writ Petition No. 2996 of 1970, except that it does not appear that any final determination has yet been made under Section 8(1) of the Act.;