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[Cites 2, Cited by 1]

Kerala High Court

Raju Sebastian vs Union Of India on 10 October, 2018

Author: Anu Sivaraman

Bench: Anu Sivaraman

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

            THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN

    WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940

                        WP(C).No. 13363 of 2018


PETITIONER/S:

      1         RAJU SEBASTIAN
                AGED 55, S/O.ITTIAVIRA DEVASIA, BPCL DEALER, ST.
                ALPHONSA FUELS,BHARANANGANAM, PIN 686578

      2         SUNIL KUMAR P.S
                AGED 43, S/O.SOMAN, IOC DEALER,MEENAKSHI FUELS,
                PARACKAL THEKKATHIL,EDAPPARIYARAM PO,
                ELANTHOOR,PATHANAMTHITTA, PIN 689643

      3         ANIYAN ABRAHAM
                AGED 59, P.K. ABRAHAM,IOC DEALER, P.K. ABRAHAM &
                SONS,VADASERIKARA, PIN 689662

      4         SOUPARNIKA FUELS
                IOC DEALER, KULANADA PO, PANDALAM,PATHANAMTHITTA
                DISTRICT, PIN 689503,REPRESENTED BY ITS MANAGING
                PARTNER,M.R.RAJENDRAN NAIR, AGED 62, S/O.LATE K.
                RAMAKURUP

      5         GRACY ABRAHAM
                AGED 56, D/O.ABRAHAM,IOC DEALER, ROYAL FUELS,
                PALLIPPADI, MYLAPRA PO,PATHANAMTHITTA, PIN 689671

      6         ASHWIN REJI
                AGED 26, S/O.REJI P EASOW,IOC DEALER, PALACKAMANNIL
                FUELS,THEODICAL PO, PIN 689613,PATHANAMTHITTA
                DISTRICT

      7         ASHA PRASAD
                AGED 45, D/O.V.K BALAKRISHNAN,IOC DEALER, GURUKRIPA
                FUELS,AYROOR SOUTH PO, RANNY TALUK,PATHANAMTHITTA,
                PIN 689611

      8         SHINY SAMUEL
                AGED 46, D/O.K.E VARGHESE,IOC DEALER, KAYSONS
                FUELS,RING ROAD, PATHANAMTHITTA, PIN 689645

      9         K.C RAJAN
                IOC DEALER, KALLUVILA FUELS,POOVANPARA, KONNI
                PO,PATHANAMTHITTA, PIN 689691,AGED 73, S/O.KADEKKETH
                CHANDY
    WP(C).12202 & 13363 of 2018      2


       10        KAIRALY FUELS
                 IOC DEALER, KUMBAZHA PO, PATHANAMTHITTA,REPRESENTED
                 BY ITS MANAGING PARTNER,DHANYA LAKSHMI, AGED 36,
                 W/O.K. HARIKUMAR

       11        K.S ABRAHAM CO
                 IOC DEALER, PAZHAVANGADI PO,RANNI, PATHANAMTHITTA,
                 PIN 689673,REPRESENTED BY ITS PARTNER,ABU ZACHARIAH,
                 AGED 43, S/O.ZACHARIAHA

       12        ROY MATHEW
                 AGED 56, S/O.LATE GEORGE MATHEW,IOC DEALER, POYANIL
                 FUELS, KOZHENCHERRY PO, PATHANAMTHITTA, PIN 689641

       13        RADCO FUELS
                 IOC DEALER, RAMANCHIRA, MUTHOOR PO,THIRUVALLA
                 689107,REPRESENTED BY ITS MANAGING PARTNER,PRANANNS
                 MENON, AGED 61, W/O.N.S MENON

       14        PRIYANKA FUELS
                 IOC DEALER, KULASEKHARAPATHY,KUMBAZHA ROAD,
                 PATHANAMTHITTA, PIN 689645,REPRESENTED BY ITS
                 PARTNER,P.A. ABRAHAM, AGED 52, S/O.P.I. ABRAHAM

       15        GRACY BABU
                 AGED 62, W/O.BABU P. THOMAS,IOC DEALER, PALAZHI
                 FILLING STATION,NEAR HIGH SCHOOL JUNCTION,M.C. ROAD,
                 ADOOR, PIN 69153

       16        KOTTAYAM AND IDUKKI DISTRICTS PETROL DEALERS
                 ASSOCIATION
                 KODIMATHA, KOTTAYAM, REPRESENTED BY ITS
                 PRESIDENT,LUKE THOMAS, FILING THIS WRIT PETITION ON
                 BEHALF OF ITS 105 MEMBERS

                 BY ADVS.
                 SRI.SANTHOSH MATHEW
                 SMT.KARTHIKA MARIA
                 SMT.MARIA ROY
                 SMT.VEENA RAVEENDRAN
                 SRI.ARUN THOMAS
                 SRI.JENNIS STEPHEN
                 SRI.VIJAY V. PAUL


RESPONDENT/S:
       1      UNION OF INDIA
              REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF
              PETROLEUM AND NATURAL GAS,SHASTRI BHAVAN, NEW DELHI
              110001
    WP(C).12202 & 13363 of 2018      3


       2         BHARAT PETROLEUM CORPORATION LIMITED
                 REPRESENTED BY ITS CHAIRMAN AND MANAGING
                 DIRECTOR,BHARAT BHAVAN, 4 & 6 CURRIMBHOY ROAD,BALLARD
                 ESTATE, MUMBAI 400001

       3         THE TERRITORY MANAGER RETAIL
                 BHARAT PETROLEUM CORPORATION LIMITED,RETAIL TERRITORY
                 OFFICE, IRIMPANAM, ERNAKULAM, PIN 682309

       4         INDAIN OIL CORPORATION LTD.
                 REPRESENTED BY ITS CHAIRMAN,3079/3, J.B.TITTO
                 MARG,SADIQ NAGAR, NEW DELHI 110049

       5         CHIEF GENERAL MANAGER
                 INDIAN OIL CORPORATION LTD.,KERALA STATE OFFICE,
                 PANAMPILLY AVENUE,PANAMPILLY NAGAR, COCHIN 682036

       6         HINDUSTAN PETROLEUM CORPORATION LTD.
                 REPRESENTED BY ITS CHAIRMAN,PETROLEUM HOUSE, 17,
                 JAMSHEDJI TATA ROAD,MUMBAI, MAHARASHTRA, 400020

       7         SENIOR REGIONAL MANAGER
                 HINDUSTAN PETROLEUM CORPORATION LTD.,COCHIN REGIONAL
                 OFFICE, TATAPURAM,COCHIN 682018

                 BY ADVS.
                 SRI.JAISHANKAR V.NAIR, CGC
                 SRI.M.GOPIKRISHNAN NAMBIAR
                 SRI.JAISHANKAR V.NAIR CGC
                 SRI.JOSON MANAVALAN
                 SRI.K.JOHN MATHAI
                 SRI.KURYAN THOMAS
                 SRI.PAULOSE C. ABRAHAM
                 SRI.P.GOPINATH


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2018, ALONG WITH WP(C).12202/2018, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
    WP(C).12202 & 13363 of 2018              4

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                         PRESENT

                 THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN

    WEDNESDAY,THE 10TH DAY OF OCTOBER 2018 / 18TH ASWINA, 1940

                                 WP(C).No. 12202 of 2018



PETITIONER/S:


       1         M/S. NANA AUTO FUELS
                 BPCL DEALER, NEAR EAST FORT, THIRUVANANTHAPURAM-
                 695036, REPRESENTED BY ITS MANAGING PARTNER,
                 S.M.KHAN, AGED 70, S/O.MOHAMMED KHAN.

       2         BABUKUTTY PHILIPOSE
                 AGED 66, S/O.T.K.PHILIPOSE, PROPRIETOR, EXCEL FUELS,
                 RING ROAD, PATHANAMTHITTA-689645.

       3         PRATHEESH FUELS
                 IOC DEALER, ADOOR-691523, REPRESENTED BY ITS MANAGING
                 PARTNER, A.M.SAJI, AGED 64, S/O.A.M.MATHEW.

       4         R.RAJESH
                 AGED 51, S/O.RAVEENDRANATHAN, RAVEENDRANATHAN & SON,
                 IOC DEALER, THALAYOLAPARAMBU-686605, KOTTAYAM
                 DISTRICT.

       5         LUKE THOMAS
                 AGED 61, S/O.THOMAS, MATTATHILPARAMBIL FUELS, IOC
                 PAMPADY,KOTTAYAM-686502.

       6         K.E.S. COMPANY
                 IOC DEALER, MUNDAKKAYAM, KOTTAYAM-686513, REPRESENTED
                 BY ITS MANAGING PARTNER, TOM SCARIYAH, AGED 62,
                 S/O.K.E.SCARIYAH.

       7         JUBY ALEX
                 AGED 39, S/O.K.A.PHILIP, PROPRIETOR, PHILIP AUTO
                 CARE, HPC DEALER, KURICHI-686532, KOTTAYAM.

       8         M.M.SYED MOHAMMED
                 AGED 78 YEARS, S/O.MOHAMMED THAMPI, PROPRIETOR, AL-
                 AMEEN CORPORATION, HP-DEALERS, KANJIRAPALLY-686507.

       9         JAYASREE RAJAGOPAL
                 AGED 54 YEARS, D/O.GOPINATHA MENON, PALLICKATHODU
 WP(C).12202 & 13363 of 2018        5

              FUELS AND LUBRICANTS, ANICKAD P.O., KOTTAYAM-686503.

    10        SHEEBA RAJU
              AGED 53, W/O.RAJU, KEERTHY PETROLEUM, IOC DEALER,
              MUNDAKKAYAM P.O., KARINILAM, KOTTAYAM-686513.

    11        BOBBY GEORGE
              AGED 53, M/S.NEBUS SERVICE STATION, B.P.C.DEALER,
              MUNDAKAYAM, KOTTAYAM-686513.

    12        P.A.SHANAVAS
              AGED 51, S/O.P.ABDUL RAZAK, M/S.P.ABDUL RAZAK & CO.,
              IOC DEALERS, KANJIRAPALLY, KOTTAYAM-686507.

    13        JYOTHEENDRANATHAN NAMPOOTHIRI K.N.
              AGED 55, S/O.A.N.NARAYANAN ELAYATHU,
              M/S.SURYAGAYATHRI FUELS, IOC DEALERS, MARANGATTUPILLY
              P.O., KOTTAYAM-686635.

    14        M.G.M.ENTERPRISES
              INDIAN OIL DEALERS, PUTHUPPALLY, KOTTAYAM-686011,
              REPRESENTED BY ITS MANAGING PARTNER, EAPEN JACOB,
              AGED 59, S/O.P.M.JACOB.

    15        SUNISHKUMAR P.S.
              AGED 42, S/O.P.A.SUKUMARAN, M/S.CHAITHANYA FUELS,
              VAZHOOR P.O., KODUNGOOR, KOTTAYAM-686504.

    16        LALITHA K.NAIR
              AGED 58, D/O.RAMACHANDRAN NAIR, M/S.INDRANEELAM
              FUELS, INDIAN OIL DEALER, VAZHOOR ROAD, KARUKACHAL,
              KOTTAYAM-686540.

    17        ANNAMMA JOSE
              AGED 72, D/O.DEVASIA, M/S.ROBIN PETROLEUM, INDIAN OIL
              DEALERS, PULICKAL KAVALA P.O., KOTTAYAM-686515.

    18        ABHILASH T.C.
              AGED 33, S/O.SARATH, ABHILASH FUELS, INDIAN OIL
              DEALERS, INDUSTRIAL ESTATE NAGAR P.O., THENGANA,
              CHANGANASSERY-686106.

    19        SEBASTIAN MATHEW
              AGED 61, S/O.K.K.MATHEW, KAILATH FUELS, MANACKACHIRA,
              A.C.ROAD, CHANGANASSERY, PIN-686101.

    20        T.K.BABY
              AGED 59, S/O.KURIAN, BHARATH TRANSPORT CO.,
              B.P.C.DEALER, PERUVA P.O., PIN-686610.

    21        RENJITH KUMAR P.B.
    WP(C).12202 & 13363 of 2018      6

                 AGED 53, S/O.K.BHASKARA PILLAI, M/S.BHASKAR &
                 COMPANY, BHARAT PETROLEUM DEALERS, THENGANA,
                 PERUMPANACHY P.O., CHANGANASSERY, KOTTAYAM-686536.

                 BY ADVS.
                 SRI.SANTHOSH MATHEW
                 SMT.KARTHIKA MARIA
                 SMT.MARIA ROY
                 SMT.VEENA RAVEENDRAN
                 SRI.ARUN THOMAS
                 SRI.JENNIS STEPHEN
                 SRI.VIJAY V. PAUL



RESPONDENT/S:
       1      UNION OF INDIA,
              REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
              PETROLEUM AND NATURAL GAS, SHASTRI BHAVAN, NEW DELHI-
              110001.

       2         BHARAT PETROLEUM CORPORATION LIMITED
                 REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR,
                 BHARAT BHAVAN, 4 & 6 CURRIMBHOY ROAD, BALLARD ESTATE,
                 MUMBAI-400001.

       3         THE TERRITORY MANAGER RETAIL
                 BHARAT PETROLEUM CORPORATION LIMITED, RETAIL
                 TERRITORY OFFICE, IRIMPANAM, ERNAKULAM, PIN-682309.

       4         INDIAN OIL CORPORATION LTD.
                 REPRESENTED BY ITS CHAIRMAN, 3079/3, J.B.TITTO MARG,
                 SADIQ NAGAR, NEW DELHI-110049.

       5         CHIEF GENERAL MANAGER
                 INDIAN OIL CORPORATION LTD., KERALA STATE OFFICE,
                 PANAMPILLY AVENUE, PANAMPILLY NAGAR, COCHIN-682036.

       6         HINDUSTAN PETROLEUM CORPORATION LTD.
                 REPRESENTED BY ITS CHAIRMAN, PETROLEUM HOUSE, 17,
                 JAMSHEDJI TATA ROAD, MUMBAI, MAHARASHTRA-400020.

       7         SENIOR REGIONAL MANAGER
                 HINDUSTAN PETROLEUM CORPORATION LTD., COCHIN REGIONAL
                 OFFICE, TATAPURAM, COCHIN-682018.

                 BY ADVS.
                 SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
                 SRI.M.GOPIKRISHNAN NAMBIAR
                 SRI.JOSON MANAVALAN
                 SRI.K.JOHN MATHAI
    WP(C).12202 & 13363 of 2018       7

                 SRI.KURYAN THOMAS

                 SRI.PAULOSE C. ABRAHAM
                 SRI.P.GOPINATH


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2018, ALONG WITH WP(C).13363/2018, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
                           ANU SIVARAMAN, J.
                -----------------------------------------------
              W.P(C).Nos. 12202 and 13363 of 2018
                -----------------------------------------------
              Dated this the 10th day of October, 2018

                               JUDGMENT

These writ petitions are filed challenging circulars issued by the Oil Companies seeking details including income-tax returns, sales-tax returns and Bank statements of the petitioners. The petitioners, who are dealers of petroleum products under the respondent public sector Oil Companies, challenge Exhibit P2 series of circulars directing them to submit the details of dealerships including sales tax returns, income tax returns and Bank statements for the relevant financial years. Relying on the decision of the Apex Court in K.S.Puttaswamy v. Union of India [(2017)10 SCC 1], it is contended that tax returns and Bank statements are private information in respect of the petitioners and the compulsory disclosure of the same would amount to violation of the fundamental right of privacy guaranteed to the petitioners. It is stated that all formalities required for grant of licence have been complied with in full by the petitioners. It is further submitted that there are specific checks and measures in force and the Oil Companies are enabled to access all necessary information with regard to the retail dealers as well as the licences. It is stated that the income-tax returns of the petitioners would reveal much about their financial activities and would contain information which is completely unconnected with the dealership. It is stated that the details of income-tax returns, sales-tax returns and Bank details are WP(C).12202 & 13363 of 2018 9 completely unnecessary for the continuation of Dispensing Pump and Selling Licence agreement entered into by the petitioners with the public sector Oil Companies. It is stated that an ultimatum has been issued by the respondents stating that they will stop supplying petroleum products to the petitioners, if the required documents are not submitted. Relying on the decisions of the Apex Court in District Registrar and Collector v. Canara Bank [(2005)1 SCC 496], Ram Rethmalani v. Union of India [(2011)8 SCC 1] and K.S.Puttaswamy's case (supra), learned counsel for the petitioners would contend that the compulsory requirement that the petitioners should furnish private information relating to them for the continuance of the licence agreement is completely unjustified and is violative of their valuable right to privacy.

2. A counter affidavit has been filed on behalf of respondents 2 and 3 as well as by the 4th respondent. It is stated in the counter affidavit filed by respondents 2 and 3 that no personal details of the petitioners are being sought for by the respondents. It is stated at paragraph 3 of the counter affidavit of respondents 2 and 3 as follows:

"3. In order to ensure that the retail outlets of the 2 nd respondent are not operated on a Benami basis are operated by the appointed dealers themselves as well as to also ensure that valid licenses are available, the 2nd respondent has taken a policy decision to require all their dealers to file a return before a due date, every year, either through the website or physically with the concerned office of the company. The said return will include filing of the following documentary evidences:
(I) Details of bank accounts of othe dealership which is WP(C).12202 & 13363 of 2018 10 operated for financial transactions with the Company with the name(s) of authorised signatories.
(ii) Latest Balance Sheet of the RO dealership.
(iii) Latest Income-tax return filed;
(iv) Latest Sales Tax Return filed;
(v) Bank account details;
(vi) Partnership deed;
(vii) Retail Selling Licence."

3. It is stated that the requirement for annual return has been in force from 2013-2014 and that more than 99% of the dealers including the 1st petitioner and several members of the 16 th petitioner in W.P(C).No.13363 of 2018 have submitted returns as required. It is stated that this aspect had been considered earlier by this Court by Exhibits R2(a), R2(b), R2(c) and R2(d) judgments.

4. The learned Senior Counsel appearing for the respondents would submit that it is clear that what is required is only the details regarding the financial transactions of the dealership and no private information unconnected with the dealership is being sought for by the respondents.

5. The counter affidavit filed on behalf of the 4 th respondent and 5th respondent would also make it clear that the dealer annual returns as contemplated by the respondents are for the year 2012-2013 onwards and the requirement is only with regard to income-tax returns sales-tax returns and Bank statements of the dealership in question. It is stated that dealership agreements entered into by the petitioners with the Oil Companies had also specific clauses with regard to the disclosure of the required information to the Corporation. It is contended that the details WP(C).12202 & 13363 of 2018 11 are required to check any benami transactions with regard to the dealership in question and the petitioners have agreed to disclose all necessary details while availing the benefit to the dealers. It is stated that the present contention that details unconnected with the dealership are being required to be furnished is completely misconceived in view of the clear wordings in Exhibit P2 circular as well as the requirements of the DAR as stated in the counter affidavit.

6. I have considered the contentions advanced. The concern of the petitioners appears to be with regard disclosure of personal details sought for by the respondents which has no rational nexus to the conduct of the petroleum dealership awarded to them. It is further contended that their income-tax returns and Bank statements are materials which are of personal nature which is completely unconnected with the requirement of the Oil Companies. It is contended that there is chance of the data being leaked from the data base of the Companies which is a serious concern to right of privacy of the petitioners. It is contended that in cases where the dealership is run as personal proprietorship, the details sought for, if provided, would amount to infringement on privacy of the concerned persons and is therefore not warranted.

7. From an examination of Exhibits P2 and P3 produced along with the writ petitions, it is clear that what is sought for is only the sales-tax returns, income-tax returns and Bank statements for the concerned WP(C).12202 & 13363 of 2018 12 financial years in respect of the dealership awarded by the respective public sector Oil Companies. The petitioners, who are retail dealers, are bound by the agreement executed between them and the Oil Companies in question. What is sought for by the circulars challenged herein are only the details with regard to the dealership in question and no personal details which are unconnected with the dealership are sought for.

8. I am of the opinion that the concern of the petitioners that their personal details would be disclosed and that there is a chance of further disclosure of these details is completely unwarranted in view of the fact that there are no personal details of any nature sought for apart from the income-tax returns, sales-tax returns and Bank statements with respect to the dealership. The decisions relied on by the petitioners do not preclude the requirement by the public sector Oil Companies that the petitioners should make due disclosure necessary for preventing any benami transactions or the benami conduct of dealership awarded by the said Companies. I am unable to find any reason for the apprehension of the petitioners that unconnected personal details are being sought for and that such details may be put to use as against them. The petitioners' contention that their income-tax returns would contain other details regarding their personal transactions which is completely unconnected with the dealership also cannot be accepted, since the income-tax returns are consolidated documents and the requirement that they be produced cannot be held to be completely irrational or unconnected with WP(C).12202 & 13363 of 2018 13 the dealership. The petitioners have voluntarily availed dealership from the Oil Companies and are therefore liable to provide the details as sought for by them in terms of the agreement.

9. The contention that the requirement as provided in Exhibits P2 and P3 violates the personal rights of the petitioners is therefore without substance and the reliefs sought for cannot be granted. However, in case the petitioners have any specific complaint with regard to the nature of the documents sought for by them and in case they can point out any instance where the the documents sought for have no connection with the dealership in question or the agreement executed by them, those individual dealers who are aggrieved by specific demands can approach the respondents filing a representation pointing out their difficulty in producing any personal data sought for and seeking consideration of any alternate arrangements. In case a representation of that nature is filed by any of the petitioners or members of the 16 th petitioner in W.P(C).No.13363 of 2018, the same shall be considered by the respondents and orders shall be passed thereon after hearing the persons who have filed such representation as well. It is made clear that the details including income-tax returns, sales-tax returns and Bank statements in respect of the dealership as sought for are liable to be furnished by the petitioners. However, three weeks time will be granted for the petitioners to produce the same, in case, such returns have not already been submitted.

       WP(C).12202 & 13363 of 2018     14

       The writ petition is ordered accordingly.



                                         Sd/-
                                    ANU SIVARAMAN
                                        JUDGE

vgs
    WP(C).12202 & 13363 of 2018                15




                APPENDIX OF WP(C) 13363/2018
PETITIONER'S/S EXHIBITS:

EXHIBIT P1                       LIST OF MEMBERS OF THE KOTTAYAM AND IDUKKI
                                 DISTRICTS PETROL DEALERS ASSOCIATION

EXHIBIT P2                       TRUE COPY OF THE CIRCULAR NO. TM.EKM.RO
                                 CIRCULAR DATED 15.02.2018 ISSUED BY THE 3RD
                                 RESPONDENT

EXHIBIT P3                       TRUE COPY OF THE SCREENSHOT OF A MESSAGE
                                 CIRCULATED BY THE 4TH RESPONDENT IN WHATSAPP
                                 GROUP OF THE RETAIL OUTLET DEALERS OF THE
                                 4TH RESPONDENT

EXHIBIT P4                       INTERIM, ORDER OF THIS HONOURABLE COURT
                                 DATED 6.4.2018 IN WPC NO. 12202/2018

RESPONDENT'S/S EXHIBITS:

EXHIBIT R2 A                     TRUE COPY OF THE COMMUNICATION DATED 24.02.2014 ISSUED
                                 BY THE RESPONDENT TO ALL DEALERS

EXHIBIT R2 B                     TRUE COPY OF THE JUDGMENT DATED 11.08.2014 IN WPC NO.
                                 20294 OF 2014

EXHIBIT R2 C                     TRUE COPY OF THE ORDER DATED 09.02.2017 PASSED BY THE

PUNJAB AND HARYANA HIGH COURT IN CWP NO. 2505 OF 2017 EXHIBIT R2 D TRUE COPY OF THE SIMILAR ORDER DATED ON 14.02.2017 BY THE PUNJAB AND HARAYANA HIGH COURT IN CWP 2718 OF 2017 EXHIBIT R4 A TRUE COPY OF THE POLICY CIRCULAR NO. 213-05/2013 DATED 9TH MAY 2013 OF IOC EXHIBIT R4 B TRUE COPY OF THE JUDGMENT DATED 11.08.2014 IN WPC NO.

20294 OF 2014 EXHIBIT R4 C TRUE COPY OF THE JUDGMENT DATED 30.01.2015 IN RP NO. 97 OF 2015 WP(C).12202 & 13363 of 2018 16 APPENDIX OF WP(C) 12202/2018 PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE RETAIL OUTLET INSPECTION REPORT OF THE 1ST PETITIONER DATED 24.2.2018 EXHIBIT P2 TRUE COPY OF THE CIRCULAR NO. TM.EKM.RO CIRCULAR DATED 15.02.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF THE SCREENSHOT OF A MESSAGE CIRCULATED BY THE 4TH RESPONDENT IN WHATSAPP GROUP OF THE RETAIL OUTLET DEALERS OF THE 4TH RESPONDENT RESPONDENT'S/S EXHIBITS:
EXHIBIT R2 D A TRUE COPY OF ORDER DATED 14.02.2017 PASSED BY THE PUNJAB AND HARYANA HIGH COURT IN CWP 2718 OF 2017 EXHIBIT R4 A TRUE COPY OF THE POLICY CIRCULAR NO. 213-05/2013 DATED 9TH MAY 2013 OF IOC EXHIBIT R4 B TRUE COPY OF THE JUDGMENT DATED 11.08.2014 IN WPC NO.
20294 OF 2014 EXHIBIT R4 C TRUE COPY OF THE JUDGMENT DATED 30.01.2015 IN RP NO. 97 OF 2015