S. Chandrashekhar, J. - (1.) Aggrieved by demand of verification fee under the Legal Metrology Act, 2009 for the period between January 1992 to April 2013, the petitioner -Indian Oil Corporation Ltd. has approached this Court.
(2.) Briefly stated, the facts of the case are that the petitioner -Company, a Government Company under the administrative control of the Ministry of Oil and Natural Gas deals in supply of petroleum products at various depots and terminals. The ground petroleum storage at Namkum Road, Ranchi was constructed by the petitioner -Corporation for its convenience and for onward transportation to the retailers for sale to the customers. The depots constructed by the petitioner -Corporation at Namkum, Ranchi are used purely for storage purpose where the petroleum product from its refinery is stored. In fact, the tank lorries carrying petroleum products to the dealers from the depots are duly calibrated and verified in terms of the provisions under the Legal Metrology Act, 2009.
(3.) Mr. V. Shivnath, the learned Sr. counsel for the petitioner submits that neither sale nor a commercial transaction is directly involved at the petitioner's storage point at Namkum. The storage depots are not calibrated and therefore, verification under the Legal Metrology Act, 2009 is not required.;