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"18. Declarations on pre-
packaged commodities.--(1) No person shall manufacture, pack, sell, import, distribute, deliver, offer, expose or possess for sale any pre-packaged commodity unless such package is in such standard quantities or number and bears thereon such declarations and particulars in such manner as may be prescribed.
(2) Any advertisement mentioning the retail sale price of a pre-packaged commodity shall contain a declaration as to the net quantity or number of the commodity contained in the package in such form and manner as may be prescribed."

(2)    Whoever manufactures or
packs or imports or causes to be
manufactured      or  packed    or
imported,     any    pre-packaged
commodity, with error in net
quantity as may be prescribed shall be punished with fine which shall not be less than ten thousand rupees but which may extend to fifty thousand rupees and for the second and subsequent offence, with fine which may extend to one lakh rupees or with imprisonment for a term which may extend to one year or with both."
"49. Offences by companies and power of court to publish name, place of business, etc., for companies convicted.--(1) Where an offence under this Act has been committed by a company,--

27. In the instant case, the total number of cigarettes is specifically mentioned on the pre-packaged commodity namely cigarette pack. It is not the case of the prosecution that the pre-packaged commodity contained less than 10 cigarettes. In fact, the panchanama drawn at the spot would clearly disclose that each of the pre-packed packages contain 10 cigarettes. Hence, at this juncture it would be appropriate to note Rule 6(c) which mandates that net quantity, in terms of the standard unit of weight or measure, of the commodity contained in the package or where the commodity is packed or sold by the number, the number of the commodity contained in the package shall be mentioned. Thus, it would be in compliance of Rule 6(c).

"18. Provisions relating to wholesale dealer and retail dealers.--(1) No wholesale dealer or retail dealer or importer shall sell, distribute, deliver, display or store for sale any commodity in the packaged form unless the packaged complies with in all respects, the provisions of the Act and these rules.
[(IA) The wholesale dealer shall be allowed to sell the pre-packaged commodities directly to the industrial and institutional consumers.] (2) No retail dealer or other person including manufacturer, packer, importer and wholesale dealer shall make any sale of any commodity in packed form at a price exceeding the retail sale price thereof, [(2A) Unless otherwise specifically provided under any other law, no manufacturer or packer or importer shall declare different maximum retail prices on an identical pre-packaged commodity by adopting restrictive trade practices or unfair trade practices as defined under clause (c) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986).] (3) Where, after any commodity has been pre-packed for sale, any tax payable in relation to such commodity is revised, the retail dealer or any other person shall not make any retail sale of such commodity at a price exceeding the revised retail sale price, communicated to him by the manufacturer, or where the manufacturer is not the packer, the packer, and it shall be, the duty of the manufacturer or packer as the case may be, to indicate by not less than two advertisements in one or more newspapers and also by circulation of notices to the dealers and to the Director in the Central Government and Controllers of Legal Metrology in the States and Union Territories, the revised prices of such packages but the difference between the price marked on the package and the revised price shall not, in any case, be higher than the extent of increase in the tax or in the case of imposition of fresh tax higher than the fresh tax so imposed: