TaxTMI 
TaxTMI 
1991 (9) TMI 161
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....rt by order dated 25th August, 1986 granted special leave limited to the following question : "One of the questions raised by the learned counsel before us is whether the samples taken from 3 out of 80 bags of Khandsari could be treated as representative samples. He has cited before us a judgment of the High Court where it has been held that they cannot be so treated. We grant special leave limited to the question stated above. We find no force in other submissions." 2. In order to decide the above question we would mention facts in brief necessary in this regard. 3. In a raid in the business premises of the appellant on 28th February, 1980, the following bags of Khandsari (sugar) were seized in the presence of Shri Ram Niwas, sole ....
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....as dismissed by the Lt. Governor, Delhi by order dated 8th November, 1985. A writ petition filed against the order of the Lt. Governor was dismissed in limine by the High Court by order dated 20th December, 1985. Hence this appeal. 4. Clause 2(f)(i) of the Licensing Order defines sugar as under : "Sugar means any form of sugar including Khandsari sugar containing more than 90% of Sucrose." Under the Licensing Order a person was entitled to keep only up to a maximum of 10 quintals of sugar, without a licence. Admittedly the appellant was not having any licence. 5. It was contended on behalf of the appellant that in order to prove that Khandsari was `sugar' under the Licensing Order, it was necessary to prove that it contained more t....
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....eparately from three different varieties of Khandsari at the instance of Shri Ram Niwas himself. It was proved by the public analyst that all the three samples contained Sucrose more than 90%. It was nowhere disputed nor suggested by Shri Ram Niwas at the time of taking samples or thereafter that the samples taken would not represent the correct quantity of Sucrose in those bags of Khandsari from which samples were not taken. Shri Ram Niwas had filed a reply in writing, to show cause notice, but in such reply also no objection was taken as sought to be raised now. In the facts and circumstances mentioned above if the Collector was satisfied that 80 quintals of sugar were found in the premises without licence, it cannot be said that the orde....