S.RAMACHANDRA.IYER, ANANTANARAYANAN
P. Iyar Nadar – Appellant
Versus
State of Madras – Respondent
RAMACHANDRA IYER, C. J. :- The appellant, a manufacturer of fireworks and crackers carrying on business under the name of National Fire Works Factory at Sivakasi in Ramanathapuram District has a place of business at Anderson Street G. T. Madras, for distributing his products to various parts of India. His turnover is said to be between thirty to forty lakhs of rupees per year. The demand for crackers and other products of his factory being seasonal, he found need for securing a place for their storage, they being explosives. With that object in view, he acquired an extent of 3 acres and 63 cents of vacant land in Porur village, Saidapet taluk, away from the residential locality, and constructed a magazine for the storage of his products. He had also obtained a licence from the Central Government authorities for the purpose, on 20-12-1955, and since then he has been storing crackers etc., manufactured at Sivakasi in his factory, at his Porur magazine.
2. While so, Messrs. Sethuraman and Thyagarajjan a firm doing business in electrical goods and also undertaking electrical engineering contracts secured a licence from the Government under the Industries Development Regulation
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