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The committee vide its report has opined as under:-

"Review committee have gone through the case file, concerned record of this case. The Drugs Dextropropoxyphene HCL and Codeine phosphate recovered vide recovery memo is covered at Sr. No. 87 and 35 of the Notification No. 826 E Dated 14.11.85 and hence not covered under the NDPS Act, 1985 being drug Dosage formulation. Drugs Dicyclomine hydrochloride, Paracetamol, Cholorpheniramine Maleate are Schedule-H-drugs of Drugs and Cosmetics Act, 1940. As per office record firm M/s Manpreet Medicals Vill. Burj Sidhwan Teh. Malout Distt. Shri MKS Sahib bears Drug Licence No. 21751 NB and 21751-B granted on 27.02.2006 and valid upto 26.2.11 and has applied for the renewal of the same. In these licences Gurmeet Singh S/o Sh. Jagroop Singh is sole prop. Cum qualified person of the firm having pharmacy Reg. No. 15930. At the time of occurrence petitioner Gurmeet Singh did not produce valid purchase bills for drugs recovered from him on the date of recovery. Hence, committee is of the opinion that Gurmeet Singh may be prosecuted under Section 18A of Drugs and Cosmetics Act, 1940.