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Polar Balance Industries And ... vs State Of U. P. And Others

High Court Of Judicature at Allahabad|27 May, 1999

JUDGMENT / ORDER

JUDGMENT Yatindra Singh, J.
1. The petitioners hold licence for manufacture of Scientific balances and weights under Standards of Weights and Measures (Enforcement) Act, 1985 (hereinafter referred to as the Act). One such licence in favour of petitioner No. 1 is Annexure-2 to the writ petition. A notice dated 15.11.1990 (Annexure-3 to the writ petition) has been issued to the petitioners under Section 22 of the Act. According to the notice, petitioners are not getting weights/ measures verified and stamped as contemplated in that section. It is against this notice that the present writ petition has been filed.
2. The only ground raised by Sri Shahi, holding brief of Sri R.N. Singh, learned counsel for the petitioners, is that the petitioners sell scientific balances and weights exclusively to educational institutions and in view of Section 74(b) of the Act are exempt from the Act.
3. The Parliament enacted this Act to provide for the enforcement of the standards of weights and measures established by or under the Standards of Weights and Measures Act, 1976, and for matters connected therewith or incidental thereto. Chapter VI of the Act provides for manufacture, repair or sale of weights or measures. Section 19 of the same Chapter prohibits manufacture, repair or sale of weights or measures without a licence. Section 21 of the Act bans making or manufacture of weights or measures except in accordance with the Act. Section 21 of the Act prohibits the sale or use of unstamped weights or measures. Section 24 of Chapter VII of the Act provides for verification and stamping of weights and measures. Chapter XI provides for offences and penalties. It is for the violation of the same that the notices have been given to the petitioners.
4. It is admitted case of the parties that the petitioner sell scientific balances and weights. They carry on trade and business. They do not use the weights and measures for scientific investigation or research. Section 74(b) of the Act exempts the operation of the Act if the petitioners were using weight or measure for scientific investigation or for research. Petitioners admittedly are not using for the same. They are selling the same and earning profits.
5. Petitioners have merely stated on affidavit that they are exclusively selling to schools and colleges. There is no legal binding on them to sell only to schools and colleges. At least none was pointed out. This allegation in absence of legal binding cannot be accepted. Even if the weight and measures were exclusively sold and used by schools and colleges, then they are used for purposes of instructions or teaching and not for scientific investigation or research. There is no allegation that balances or weights are sold to institutions carrying on research or scientific investigation.
6. Sri Shahi also pointed out an order passed by Sales Tax Tribunal dated 8th December, 1987 to press the point that the Act is not applicable to the same. The judgment deals with a case whether sale of scientific balances/weights used for schools and colleges are exempted from the sales tax under the notification dated 31.1.1985. It is of no relevance here. Petitioners here are not seeking the sales-tax exemption under a notification issued under the Sales (now Trade) Tax Act but are seeking exemption under Section 74(b) of the Act. It is different than the Sales (now Trade) Tax Act.
7. The petition has no merits. It is dismissed. But as no counter-affidavit was filed by the State, we make no orders to the costs.
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Title

Polar Balance Industries And ... vs State Of U. P. And Others

Court

High Court Of Judicature at Allahabad

JudgmentDate
27 May, 1999
Judges
  • B K Roy
  • Y Singh