- (1.) HEARD the parties.
(2.) THE petitioners have prayed for quashing the seizure of the truck bearing registration No. ORC - 708 and 667 Jars of Vanaspati loaded in it in connection with Koderma P.S. Case No. 426/03 under Section 7 of the Essential Commodities Act read with Sections 420, 467, 468, 469 of the Indian Penal Code. The informant Sangita Lal, CTO, Kodarma Circle informed the Officer -in -Charge Telaiya police station that on 5.12.2003 on the information received from Deputy Commissioner, Koderma on phone, she went to Telaiya where the said truck loaded with Vanaspati Dalda was detained. She received documents as consignment note, bill of entry for home consumption, invoice issued by Sri Shiv Shakti Ghee Udhyog Pvt. Ltd. Jeetpur Bara, Nepal in favour of the State Trading Corporation of India, New Delhi in the account of M/s Bijay Enterprises, Simariya, Chatra. She also found certificate of origin for exports free of custom duties under the treaty of trade between the Majesty 's, Government of Nepal and Government of India. She found 10,005 Kg. (667 jars) each containing 15 Kg. Dalda loaded on the said truck bearing registration No. ORC -708 coming from Nepal to Simariya, Chatra, Jharkhand. The informant alleged that there is violation of Section 31 (2) (a) of the Bihar Finance Act, 1981 as the proper form in original were not produced. She suspected that those alleged Daldas were likely to be unloaded at Telaiya for misappropriation.
(3.) LEARNED counsel for the petitioners has submitted that FIR was lodged on 5.12.2003 at 16.30 hours on the information of CTO Sangita Lal but the seizure of the truck loaded with Dalda was made by ASI Telaiya PS Camp, Ranchi Patna road on 5.12.2003 at 13.30 hours (which has been over written to show which seems to be 15.30 hours also). Learned counsel for the petitioner has referred Section 31(2)(a) of the Bihar Finance Act, 1981 and also Section 9 of the said Act, which provides : "A person transporting goods shall carry a declaration in such form as may be prescribed by the Commissioner supported by a cash memo or bill in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported on a goods carrier, vehicle or a vessel or is otherwise in transit or in transit storage and shall produce such cash memo or bill ' or challan as the case may be, alongwith the aforesaid form of declaration on demand before the prescribed authority." Learned counsel for the petitioners has stressed the word that on demand the documents should be produced before the prescribed authority and Section 9 of the said Act provides that : 'There shall be the following class of authorities to be appointed by the State Government, for carrying out the purpose of this part, namely : (a) Commissioner of Commercial Taxes; (b) Senior Joint Commissioner of Commercial Taxes; (c) Joint Commissioner of Commercial Taxes; (d) Deputy Commissioner of Commercial Taxes; (e) Assistant Commissioner of Commercial Taxes; (f) Commercial Taxes Officer." ;