said Annexure reads thus:
“1. Tobacco and Tobacco products including
Cigarettes/ Cigars/ Gutkha”
Similar notifications were issued by the Union of
India being Notification ... epidemic of oral cancer due to use of the
betel quid substitutes gutkha and pan masala: a review of
agents and causative mechanisms13”. After considering
daughter of one Maiku Soni. The appellant sent Ravi Prakash to
bring gutkha for Ajay Kumar (PW-3) and Sanjay Mishra. After
purchasing gutkha when ... chappal of the deceased (Ex.-Ka.10) and packet
of kisaan gutkha (Ex.-Ka.11) and prepared recovery memo.
7. On the same
prohibited the manufacture, storage, distribution or sale of
Zarda, Pan Masala and Gutkha.
3. The petitioners contend that the Food Safety and
Patna High Court ... prohibition, as recorded in the impugned notifications, proceeds
as follows;
AND WHEREAS, Gutkha and
Panmasala are articles of food in which
tobacco and nicotine
name 'Pan Parag', 'Pan Zarda', 'Pan Parag Gutkha' and also 'Pan Masala' which does not contain tobacco ... dealt with elaborately in the written submissions filed by them. 'Gutkha', according to them, is a preparation which, apart from tobacco, contains betel
intended for human
consumption and is clearly
wide enough to include
'gutkha' which is a substance
intended for human
consumption. Therefore, Paan
Masala ... Gutkha are 'food'
within the meaning of Food
Safety and Standards Act,
2006 .
The provisions of The
Cigarettes And Other Tobacco
Products (Prohibition
premises belonging to the firm and companies (referred to as Shikhar Gutkha group) and their partners/directors while proposing to transfer the cases ... come to the conclusion that the assessee had connections with the Shikhar Gutkha group. According to the petitioner, the said information was sought in this
partners/directors of the said firms/units called 'Shikhar Gutkha Group'.
7. CIT served a show-cause notice on the subject titled ... your notice under reference except a search has been conducted in Shikhar Gutkha Group. I may submit that I have no connection with Shikhar Gutkha
directs ―for compliance of the ban imposed on manufacturing and
sale of Gutkha and Pan Masala with tobacco and/or nicotine‖. The
essence of Regulation
prohibited the manufacture, storage, distribution or sale of
Zarda, Pan Masala and Gutkha.
3. The petitioners contend that the Food Safety and
Patna High Court ... prohibition, as recorded in the impugned notifications, proceeds
as follows;
AND WHEREAS, Gutkha and
Panmasala are articles of food in which
tobacco and nicotine
Investigation is in progress. Co-accused were found in
possession of banned Gutkha and other materials. During inquiry
with the arrested accused it was revealed ... that the applicant and
others had provided banned Gutkha and other material for selling
the material to public at large. Learned APP Mr. Palkar relied
