TMI Blog1975 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... bassador car bearing registration number WBB 4379. The car was also registered in the name of Bhimraj Banshidar. On February 14, 1962, there was an agreement in writing between Orient Finance Corporation and Ram Krishna Arora whereby the Corporation let out the car on hire to Ram Krishna Arora upon terms and conditions agreed between the owners and the hirer. One of the conditions of this agreement was that the Respondent No. 4, Ram Krishna Arora would not use the car or permit it to be used in contravention of any statute and regulations for the time being in force or otherwise in any way contrary to law. The case of the petitioners is that since February 14, 1962, the petitioners lost physical control over the car and ..... with or relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by Bhimraj Banshidar and Orient Finance Corporation to the order of P.K. Banerjee, J. upholding the notice under Section 112. 6.Mr. G.P. Kar, learned Counsel for the Customs authorities has urged before us that both the petitioners in the Trial Court were partnership firms registered under the Indian Partnership Act. These partnership firms were not legal entities; they were not citizens of India; and no fundamental rights enjoyed by them could be affected. The application, therefore, under Article 226 of the Constitution by the two partnership firms is wholly misconceived, according to Mr. Kar and is not maintainable. 7.A preliminary objection of this nature was taken before the Supreme Court in Messrs. Andhra Industrial Works v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge would have to show that they had taken all precautions specified in the rules. 11.It is admitted that no rules have yet been framed by the Central Government under this sub-section. In Section 156(2)(c), the Central Government has been specifically given the power to frame rules relating to the precautions that shall be taken by the owner, his agent and the person in charge of any conveyance or animal for the purpose of sub-section (2) of Section 115, but the Central Government has not yet chosen to exercise this power. Our attention has been drawn to one of the notices to show cause (incidentally both the notices are on the same terms). A copy of one of these notices has been printed on pages 56 to 60 of the Paper Book. By this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... views on these arguments. It is enough for our purposes to say that the notice under Section 115(2) in the instant case is bad because it refers to precautions which had to be prescribed by rules that have not yet been framed. 14.In this view of the matter, in our opinion, P.N. Banerjee J. was justified in striking down the notice under Section 115(2). The appeal is, therefore, dismissed. There will be no order as to costs. 15.We now proceed to deal with the cross-objection. Section 112 of the Customs Act, 1962 is in these terms : "112. - Penalty for improper importation of goods, etc., any person. (a) * * * * * (b) Who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 61 of the Paper Book, dealing with the evidence on which the show cause notices were based the Customs authorities have stated - "As regards ownership of the car under seizure the enquiry revealed that as per blue book of the car Messrs. Bhimraj Banshidhar of 180, Mahatma Gandhi Road, Calcutta-7 are the owners and one Shri Ram Krishna Arora, is the hire-purchaser of the Car. The hire-purchase of agreement was however executed by Messrs. Orient Finance Corporation of 180, Mahatma Gandhi Road, Calcutta-7, a sister concern of Messrs. Bhimraj Banshidhar. The dues in respect of the car have not yet been paid in full by the hire-purchaser and as such the said Bhimraj Banshidhar are to be treated the legal owner. The enquiry further reveale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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