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TMI Blog2002 (9) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Mr. Rajiv Nanda, Learned Counsel appears on behalf of Union of India and States, on instructions that the power would be filed by next Tuesday. Upon such an undertaking, the matter is taken up for hearing with due opportunity of hearing to the Union of India as well. 2. Presently, the matter under consideration involves a short question as regards the true effect of Rule 221 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to which the declaration relates. (3) A declaration in respect of a trade or business carried on by a corporation shall be treated as being under the seal of the corporation if it is signed by some person authorised in that behalf by the corporation under-its seal." "Rule 3. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. - When any person is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for. 4. We ourselves thought it prudent to examine the issue under consideration and on close scrutiny of the Rules, we are, however, unable to record our concurrence with the submissions of Mr. Das. The obligation under Rule 221 is an independent obligation without being inhibited by the provisions under Rule 3. Rule 221 is in the form of the declaration for compliance with the required for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance stands vested with the person who is acting as the declarant. 7. The High Court has not only dealt with the issue in a proper perspective but also referred to Rule 225 wherein the responsibility of the keeper of the warehouse exists and that responsibility would entail the consequences of liability to be dealt with in accordance with the provisions of the Central Excise and Salt Act o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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