JUDGMENT :

1. The petitioner/respondent in the instant Appeal was a retail outlet by the name of M/s Modern Service Station. It was appointed a dealer in terms of petrol/HSD Pump Dealer Agreement executed between the petitioner and the Indian Oil Corporation on 11.4.2011. The petitioner’s retail outlet had two dispensing units which were manufactured by M/s. Gilbarco Veeder Root (hereinafter referred to as “M/s GVR”). As per the Rules, the Dispensing Units had to be periodically stamped by the manufacturer and by the Weights and Measures Department and on 23.3.2019 the Weights and Measures Department had given its report as “Dispensing Unit is OK”. Similarly on 19.4.2019 also with regard to the Dispensing Units a report was given that “dispensing unit is ok so no need for calibration”.

2. On 20.4.2019, after taking into account all the reports, the Weights and Measures Department issued a verification certificate. Similarly on 14.1.2020, the Sales Officers inspected and reported “No variation in stocks”.

3. In April 2020 again the stamping of the two dispensing units was required and, therefore, on 13.3.2020, the petitioner deposited the required fees for the stamping of the two dispe