BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
M. VENUGOPAL, J.
Nigetha Trading Company - Petitioner
Vs.
The Commissioner, Tamil Nadu Food Protection and Drugs Administration Department - Respondent
Writ Petition (MD) No. 6751 of 2016 & W.M.P. (MD) No. 5820 of 2016
Decided On : 09-08-2016
1. Heard both sides. By consent, the main writ petition itself is taken up for final disposal.
2. Counter affidavit of the fifth respondent is filed. (adopted by the other respondents i.e. respondent Nos.1, 2 to 4 and 6)
3. According to the petitioner/company, it is registered under the Government of Tamil Nadu, Commercial Tax Department as a dealer under Sections 7(1), 7(2) of the Central Sales Tax Act in the office of the second respondent/Assistant Commissioner, Commercial Taxes, Karur West. The stand of the petitioner/company is that it had obtained a licence towards purchase, use and sale of Edible, Non Edible Oil, Fatty Acids, Waste Gum, Soap Oils, Rice Brand Oil, Glycerin and Rice Brand Oil Gum.
4. The version of the petitioner/company is that is permitted to trade and store the aforstated products for manufacturing and processing the same, for which, the petitioner is paying necessary taxes till now as per Law. Furthermore, every receipt of the purchased material is duly accounted for in the statutory records and accounts maintained at the petitioner's/company's premises and subject to check and audit by the jurisdictional officers of the second respondent and the Development Commissioner. Furthermore, the sale items are duly documented in the statutory record, register and books of accounts, which are also checked and cross verified in a strict manner by the aforesaid authorities.
5. At this stage, the Learned counsel for the Petitioner brings it to the notice of this Court that on 01.03.2016, the fifth respondent/Designated Officer, Tamil Nadu Food Protection and Drugs, Administration Department, Karur District (as per para No.4 of the counter affidavit filed by the fifth respondent) and the 6th respondent/Food Safety Officer, Tamil Nadu Food Protection and Drugs, Administration Department, Karur District, along with the Revenue Divisional Officer, Karur, Tahsildar, K.Paramathi, Inspector of Police, K.Paramathi Police Station, Village Administrative Officer, K.Paramathi and media persons made an entry into the petitioner's company, without any Search Warrant and intimation, during evening time and without the presence of the Proprietor, they searched the company premises and took samples without consent, without any prior notice and due opportunity to the petitioner/company, to state its explanation and against the Law. Moreover, even without obtaining the result of the analysis report from the Food Analyst and that without jurisdiction and without following the mandatory proceedings contemplated under the Rules and Regulations, formulated under the Food Safety and Standards Act, 2006.
6. As a matter of fact, the fifth respondent/Designated Officer, Tamil Nadu Food Protection and Drugs, Administration Department, Karur District had forcefully locked and sealed the petitioner's premises without any order passed to that effect. The petitioner/company, in this regard, had addressed a representation, dated 02.03.2016 to the respondents, through registered post, requesting them to remove the lock and seal put up by the 5th respondent and allow it to run his business. But the fifth respondent had not considered his request till now. Also, he had approached the fifth respondent in person and asked for removal of the lock and seal. He also explained that he is the sole Proprietor of the Nigitha Trading Company and he is having licence to trade edible, non edible oil, fatty acids, waste gum, soap oils, rice brand oil, glycerin and rice brand oil gum and produced the licence copy and related papers. But his efforts ended in vain.
7. The Learned Counsel for the Petitioner takes a legal plea that the fifth respondent/ Designated Officer, Tamil Nadu Food Protection and Drugs, Administration Department, Karur District, had failed to adhere to the ingredients of 'Section 38 of the Food Safety and Standards Act, 2006'. Further, it is represented on behalf of the petitioner that the fifth respondent has no jurisdiction to lock and s
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