ASHIM KUMAR BANERJEE. J - (1.) For the purpose of communication In the year 1898 Indian Post office Act (hereinafter referred to as the "said Act") came into force. Under the provisions of the said Act the Postal Authority is to act as a media for the purpose of communicating between the individuals as well as various organizations under the said Act for despatch of postal articles. The addressor is to affix postage for such particular article the rate of which is to be fixed from time to time by the Union of India by virtue of Parliamentary enactment. By the said act the Government was empowered to frame rules under the said Act. Accordingly, rules were framed which are called as Indian Post Office Rules (hereinafter referred to as the "said Rules"). Subsequently, the postal authority framed a guideline being called as "Post Office Code" which was time to time amended.
(2.) Under the Post Office guidelines any bulk consumer under the Indian Post Office Act has been given an opportunity to use a franking machine by which the bulk consumers would not have to affix postage stamp on each postal article by purchasing it from post office and/or other outlets. To avoid such hazards licence to use franking machine has been offered to the bulk users by which a stamp impression is to be given on the article intended to be despatched.
(3.) It has also been provided in the said guidelines that the bulk consumer would deposit the advance postage and the franking machine is accordingly adjusted taking into account the quantum of postage deposited In advance by the bulk consumer. In turn the bulk consumer would affix the impression on each article as per the rate prescribed by the postal authority and after such impression is put those postal articles would be deposited to the prescribed outlet of the postal authority and the postal authority in turn would dispatch the same to the respective addresses. The CESC Ltd. is one of such bulk consumers. The CESC Ltd. 107 in order to send monthly bills availed franking machine facilities. The postal authority had also been given a space In the office of the CESC Ltd. to use It as an extension counter. The CESC Ltd. used to deposit postage in advance and In turn the franking machine was time to time adjusted. Impression was in turn put by the CESC Ltd. on the said electricity bills and those were deposited at the prescribed outlets for delivery to the respective consumers.;