Upbhokta M. Manch Vs. U.O.I. & Ors  Insc 243 (2 May 2002)
Lahoti & Brijesh Kumar R.C. Lahoti, J.
Appeal (civil) 3250 of 2002
in the two writ petitions, to fixation of price of kerosene, a controlled
commodity, wherein the Director of Food and Civil Supplies of the State of
Madhya Pradesh and the Collectors of districts have included an amount by way
of rounding off charges, has been turned down by the High Court of M.P.. The
aggrieved petitioners have filed these petitions for leave to appeal.
kerosene is a controlled commodity to which the Essential Commodities Act 1955
(hereinafter 'the Act', for short) applies. Under sub-Section (1) of Section 3,
if the Central Government is of the opinion that it is necessary or expedient
so to do for maintaining or increasing supplies of any essential commodities or
for securing their equitable distribution and availability at fair prices, it
may by order provide for regulating or prohibiting the production, supply and
distribution thereof and trade and commerce therein.
prejudice to the generality of such power, under clause (c) of sub-Section (2),
the Central Government may by an order provide for controlling the price at
which essential commodity may be bought or sold. Under Section 5, the Central
Government may, by notified order, direct that the power to make orders or
issue notifications under Section 3 shall, in relation to such matters and
subject to such conditions, if any, as may be specified in the direction, be
exercised also by such State Government or such officer or such authority
subordinate to a State Government as may be specified in the direction. By
Central Government Order No. 682(E) dated the 30th November, 1974, the Central
Government, exercising the power conferred by Section 5, directed that the
powers conferred on it by sub-Section (1) of Section 3 of the Act to make
orders to provide for the matters specified in clause (c) of sub-section (2)
thereof shall, in relation to all essential commodities, other than food stuffs
and fertilizers, be exercisable also by a State Government.
Section 3 of the Act the Central Government has made the Kerosene (Restriction
on Use and Fixation of Ceiling Price) Order, 1993 (hereinafter referred to as
'the Kerosene Order', for short). Clauses (d) and (j) define 'declared price'
and 'public distribution system' as under:- "(d) "declared
price" in relation to kerosene sold under the public distribution system
means the maximum selling price declared by the Central Government, from time
to time with reference to an area and shall include such other charges, rates,
duties and taxes, prescribed:- (i) by the State Government or District
Collector in the case of an area in a State, or (ii) by the Administrator of
the Union Territory, in the case of an area in a Union Territory;
xxx xxx xxx xxx xxx xxx (j) "public distribution system" means the
system of distribution, marketing or selling of kerosene at declared price
through a distribution system approved by the Central or State
Government;" On 25.5.1998, the Director, Department of Food, Civil
Supplies and Consumer Rights, Madhya Pradesh issued a letter to all the
Collectors of districts in Madhya Pradesh which reads as under:- "1. The
rates of kerosene for Retailers in the rural areas have been fixed for Rs.3.20
calculation of savings from rounding off should be done in a manner that the
amounts of savings from round off could be recovered from wholesalers. At first
the Retailer's commission, and expenses of transport from Semi-wholesaler to
Retailer should be deducted from the rates fixed for retailers and it will fix
the rates for Semi- Wholesalers. After deducting the semi- wholesaler's
commission and transport expenses from wholesaler to semi-wholesaler the rates
for wholesaler will be fixed. The amount remaining after deducting the amount
to be paid to the Oil Company by wholesaler, tax and transport expenses will be
the round off amount. The amount of rounding off should be received directly
from wholesalers in the Collector's account by operating an account at District
above scheme was implemented in the Murena District and in the last one and a
half year approximately Rs.62.00 lacs were received on this account. During the
visits to Bilaspur and Raipur the Food Officers informed that in
both the Districts approx. Rs.10.00 lacs are being received from each district
in this account.
Therefore, in the interest of administration, you are required to collect the
amount of rounding off savings at the level of wholesalers and deposit the same
in Collector's Bank Account. The tankers and drums, required for the
distribution of kerosene oil to the District Co-operative Bank's Institutions, be
provided from this account.
guidelines on the above mentioned subject are being issued separately
containing clear instructions regarding maintaining of account. Till then
please proceed with the above procedure." [emphasis supplied] In the State
of Madhya Pradesh, kerosene was being distributed and
made available for sale to consumers through public distribution system and by
appointing fair price shops/retailers. On 27.1.99/1.2.99, the Collector, Jabalpur,
exercising the powers conferred by clause 2(d)(i) of kerosene order fixing the
rates of kerosene at wholesale, semi-wholesale and retail level in the Jabalpur
district, as per the chart enclosed with the order, directed as under:-
"2. As per practice the Wholesalers will deposit the amount of difference
in the bank account of Collector, Jabalpur upto the 7th of every month.
amount will be used only for development of structure regarding arrangements of
the rural areas the wholesalers are supplying the kerosene to Link Committees,
therefore, it will be the responsibility of Link Committees that the commission
of semi- wholesaler or concerned Lead Institution at the rate of Rs.12.60 per
drum (200 Lt), which is included in the retail sale price is transferred to the
concerned Lead Institution at the end of month.
the maximum retail sale price includes the Retailers/Fair Price Shopkeeper's
transport expenditure @ Rs.20/- per drum (200 Lt.), therefore, it will be the
responsibility of Link Institution to provide the kerosene at the concerned
Sale Centres (Fair Price Shops) according to allotment." [emphasis
supplied] A perusal of the chart annexed with the order shows that an uniform
price of Rs.650/- per barrel and Rs.3.25p. per litre for Fair Price
Shop/Retailer was appointed by the Collector, Jabalpur with respect to 62 supply points in the district. The chart
has 19 columns.
will suffice for our purpose to extract and set out briefly the data relating
to fixation of price in Jabalpur city and one of the centres.
price of producer per kilo litre, sales tax, surcharge on sales tax and profit
of wholesaler per kilo litre is uniform throughout the district but
transportation charges of wholesaler per kilo litre vary.
transportation charges cause a variation in the price of wholesale price per
kilo litre and per barrel at the supply point. The Collector appointed selling
price of wholesaler per barrel for Jabalpur city at Rs.613.80p. The profit of Fair Price Shop/Retailer per barrel
is Rs.36.20p. Thus, the price per barrel of Fair Price Shop/Retailer comes to
Rs.650/-. Out of the centres, other than Jabalpur city, we will take Sivni by way of illustration. For supply, selling
price of wholesaler per barrel is appointed at Rs.581.20p. Wholesale price per
barrel after taking into consideration sales tax, surcharge, profit of
wholesaler, transportation charges comes to Rs.544.67p. Thus, there is a
difference of Rs.36.53p. between the wholesale price per barrel arrived at by
taking into consideration the permissible additions and selling price of wholesaler
appointed by the Collector at Rs.581.20p.
price per barrel and per litre of Fair Price Shop/Retailer remains the same,
i.e. Rs.650/- and Rs.3.25p. throughout the district. It is the difference of
price per barrel between the wholesale price arrived at by taking into account
permissible additions and the selling price appointed by the Collector which
varies for different supply points.
example, for Sivni it is Rs.36.53p., for Sehanpuri it is Rs.27.13p., for Mohas
it is Rs.32.53p. and so on.
20.8.2001 the Court directed the State of Madhya Pradesh to file a statement supported by an affidavit giving
details of the amount collected under the impugned orders of the Director Food
& Civil Supplies and the Collectors showing how it has been utilized.
22.11.2001, a statement has been filed supported by an affidavit dated
20.11.2001 of the Director, Food, Civil Supplies & Consumer Protection,
setting out details of the amount collected upto 31.7.2001.
45 districts of Madhya Pradesh, an amount of Rs.50,00,61,083/- was collected.
Out of this an amount of Rs.50,000/- was spent on constructing godown at Ratlam.
An amount of Rs.5,39,01,190/- is said to have been spent on tanks, drums,
mobile tankers under the head of 'storage kerosene oil infrastructure'.
Substantial amount has been incurred on 'computers, office assets and
miscellaneous', the exact details whereof cannot be known. The total
expenditure has been Rs.6,77,62,052/-. An amount of Rs.40,07,86,498/- was
available in Collectors' accounts of different districts and an amount of
Rs.3,15,12,533/- was available in Director's account. On 20/21.3.2001, the
State Government has framed rules and published the same in Government Gazette.
The relevant part of the rules is extracted and reproduced hereunder:-
"No. F-8-125-2000-XXIX-1.__ For the purpose of ensuring supply of Kerosene
at uniform rate to the consumers of the State, after rounding off the rates to
utilize the amount of saving from rounding off to strengthen the Public
Distribution System the State Government hereby makes the following rules,
namely:- xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
"Saving amount from rounding off" means the remaining balance amount,
which comes after deduction of transport expenditure, commission, and supplies
price of distributor, tax, fee, transport charges and commission from consumer
price of kerosene.
"Food Officer" means the Food Controller or Food Officer of the
district or any other officer who has been authorized by the Collector to work
as Food Controller as Food Officer.
"Assistant Registrar" means the Assistant Registrar of Co-operative
Societies of the District who looks after the Work of Public Distribution
"Deputy Registrar" means the Deputy Registrar of Co-operative Societies
of the District who looks after the Work of Public Distribution System.
"Fund" means the receipts that are receivable under these rules and
accumulated interest thereon.
"Supplier" means the supplier of the oil company as declared by the
Government from time to time for any essential commodity.
Source of Income in the Fund.__ The fund will consist of the following:-
The balance amount from the savings from distribution of kerosene on uniform
The amount from the sale of condemned vehicles and articles purchased out of
The rental amount of godowns, shops, tankers drums etc. generated out of the
other amount which is receivable under the rule.
Calculation of Amount of Saving from Rounding off and Deposit.__ The
calculation of amount of savings from rounding off and deposit shall be done as
The Collector shall determine the price of kerosene to be distributed under
Public Distribution System as directed by Government.
The amount of savings accruing from the sale of kerosene at the uniform
consumer price shall be deposited in the fund.
The amount of savings shall be deposited in the fund by the wholesaler at the
time of lifting kerosene from the Oil Company but not later than seven days
from the lifting.
Bank Account.__The amount of savings from rounding off shall be deposited in
the District Central Co-operative Bank in the saving account and/or fixed
deposit account in the name of the Collector.
Expenditure from fund. __The amount may be spent from the fund for storage and
distribution of kerosene under the Public Distribution System for the following
purposes:- (1) The District Planning Committee may spent upto 80% amount
received in the financial year in the district as specified below:-
purchase drums and storage tankers or construction or drums/tankers for storage
For minor original works amounting to below Rs.50,000/- per godown for the godowns
of Lead and Link Societies in the rural areas provided that any minor type of
work has not been done from any other sources for the last 3 years in such godowns.
Construction work of new godown of 50 MTs maximum capacity provided that the
amount is available and construction can be completed within 12 months from the
date of sanction.
reimburse the expenditure to the Lead and Link Societies to run fair price
shops in the rural areas.
purchase replacement vehicle in case of condemned vehicle of District Food
Officer or Deputy Registrar or Assistant Registrar or if there is no vehicle
with the Food Officer on the recommendation of Collector.
vehicle for the Deputy Registrar or Assistant Registrar will be arranged only
in case they are supervising the Fair Price Shops.
sanction of the State Government shall be necessary if more than one vehicle is
to be purchased.
The Committee constituted under rule 8 may spend 10% amount of the fund
received in the concerning district during the year as specified below:- Expenditure
below Rs.50,000/- at one time.
basic infrastructure facilities of the office.
information and training.
For audit expenses
For encouraging outstanding activities or services and rewards upto Rs.50,000/-
in a year.
The Collector shall make available 10% amount of the amount deposited during
the month in the Director by 10th of next month and Director shall deposit such
amount in the bank account to be opened in the name of Director in Madhya
Pradesh Co-operative Bank, Bhopal.
Director may utilize this amount in the following manner:-
reimburse losses in those district where loss occurred due to fixation of
uniform selling price of kerosene.
For works in any district as specified in sub- rule (1).
For basic infrastructural facilities upto Rs. One lakh at one time.
For information and training upto Rs. One lakh at one time.
For replacement of condemned vehicles in the directorate and the districts.
For purchase of new vehicles for the districts with the prior sanction of the
For encouragement and rewards upto Rs. One lakh in the year, and, (Eight) For
Maintenance of Properties. __
The drums, tankers, vehicles, instruments, constructed buildings, godowns etc.
purchased/constructed from the fund shall be property of the State Government.
The drums and tankers purchased/constructed under rule 6 shall be made
available to the Bank for utilization. The Bank shall make them available to
Lead and Link Societies with approval of the Collector for strengthening the
kerosene oil distribution system.
The repairing expenses regarding tankers and drums shall be borne by the
concerning society. In case of tanker and drums becoming unusable the Bank
shall deposit the amount received from the sale of such articles in the
The Bank shall keep the account of tankers and drums and get physical
verification done as on 31st March and submit its report to the Collector by
15th of April.
The godowns constructed from the fund shall remain under the control of the
Bank and Bank shall make them available to Lead and Link Societies for the
purpose of Public Distribution System. The concerning societies shall be responsible
for the maintenance of these godowns.
the case of purchase of official instruments, communication instruments or
vehicle etc. the account of the article shall be maintained by maintaining
stock register by the District Food Officer at the district level and by the
establishment officer of the directorate at the directorate level.
Committee. __ The Committee constituted under the Chairmanship of the Collector
shall take the decision regarding expenditure under sub-rule (2) of Rule 6,
District Food Controller/Food Officer, Deputy Registrar or Assistant Registrar
of Co-operative Societies and Chief Executive Officer of the Co-operative Bank
shall be its ex- officio members. Minister incharge of the District may
nominate President of Zila Panchayat or any one member of the District Planning
Committee in this Committee." Rule 9 provides for Food Controller/Food
Officer to maintain the accounts which the Collector shall have audited by a
Chartered Accountant. The Deputy Director (Accounts) shall maintain the
accounts at the Directorate level and the Director shall have them audited.
With the counter affidavit filed on 17.2.2000, a chart has been annexed showing
the saving and deficit available to or to be borne by the fund by reference to
consumer rate of Rs.3.25p. per litre.
perusal of the chart shows that in 35 out of 45 districts there is a saving,
the minimum and maximum whereof varies by reference to supply points in
different districts and this saving is available to augment the fund. In 10
districts there appears to be a minor, almost negligible deficit which will be
liable to be borne by the fund. While the figures of saving vary from a minimum
of 1 paisa to a maximum of 51 paise per litre, the figure of deficit varies
from a minimum of 1 paise to a maximum of 21 paise per litre.
submission of the appellants, levy and recovery of any amount over and above
the price fixed by taking into consideration the relevant factors is without
any authority of law and amounts to taxation in disguise which is ultra vires
the Constitution. According to the respondents, the purpose sought to be
achieved by rounding off is to maintain a uniform price of kerosene throughout
the State and the fund at the level of the Director or the Collectors serves the
laudable purpose of maintaining and strengthening supply and availability of
kerosene to consumers, some of them situated in far off and remote villages. It
is pointed out that in appointing fair price shops or retailers preference is
given to co-operative societies which are not possessed of transportation and
storage facilities. The fund is utilized for making available storage tanks,
drums and barrels to such outlets as do not have them. The levy of such
rounding off charges is protected by the power of the State Government to add
charges prescribed by the State Government or the District Collector within the
meaning of clause (d) of para 2 of the kerosene order. In C.A.
out of SLP (C) 14950 OF 1999, in the counter affidavit filed on 17.2.2000, it
is stated that the amount collected by way of rounding off is only to be spent
for strengthening of and ensuring proper functioning of public distribution
system and to ensure adequate and continued supply of kerosene in each and
every corner of the State of Madhya Pradesh. Such collection of fund commenced
in May 1998.
how and in what manner the amount shall be spent was not taken care of. The
Writ Petitions were filed in the High Court in the month of February, 1999. In
the counter affidavit, it was stated that the rules governing such rounding off
and development were to be notified as early as possible. The rules, for
whatever worth they are, have been framed and promulgated only on 20/21.3.2001.
Needless to say the rules are in the form of executive directions and cannot
have the force of law.
challenge of the appellants is that the impugned action of the State
Government, the Director and the Collectors has resulted in the prices of the
kerosene being increased by 5.13% in different areas in the garb of rounding
off. In the rejoinder affidavit dated 26.12.2001 (filed on 10.01.2002) on
behalf of the appellants, it is stated that the State of Madhya Pradesh has
been able to build up a fund of about 100 to 150 crores, out of which a
fraction of around Rs.6.77 crores is shown to have been spent in about 3 years
and a huge sum of money is still available with the State Government not
utilized for the purpose for which it purports to have been collected.
not, in these matters, so much concerned with the utilization of the fund.
Primarily we have to examine whether by an action of the executive, the State
Government can build up a fund by including an amount in the sale price of
controlled commodity for the purpose of administering the public distribution
system of the controlled commodity. Section 3 of Essential Commodities Act,
wherefrom the power to fix price of an essential commodity originates spells
out the object of fixing the fair price. Under sub- Section (1) of Section 3
the fair price has to be so appointed as would maintain or increase the supply
of any essential commodity or secure their equitable distribution and
availability at fair prices. Clause (c) of sub-Section (2) of Section 3
contemplates the price being so fixed, as to control its being bought or sold
at an appointed price which obviously should be a fair price. Kerosene Order
defines the 'declared price' being the maximum selling price by reference to an
area. Apart from the cost of production, what can be included therein are other
charges, rates, duties, taxes prescribed by the State Government or District
Collector in the case of an area of a State.
term 'prescribed' contemplates the determination of charges, rates, duties and
taxes which are leviable on kerosene under the law of the State or local
legislation and are, therefore, better known to the State Government or
District Collectors and would be available to be added to the maximum selling
price declared by the Central Government or by the State Government subject to
delegation of power by the Central Government. The definition of 'declared
price' cannot be so read as empowering the State Government, the Director or
the District Collectors to prescribe by themselves and levy on the kerosene,
any charges, rates, duties and taxes in purported exercise of power under the
Control Order. In other words, the charges, rates, duties and taxes must be
pre-existing or originating from a lawful source other than the provisions of
the Kerosene Order and can only be quantified by the State Government or
District Collector so as to be prescribed for being added to the declared
maximum selling price.
term 'charges' must be read ejusdem generis taking colour from the succeeding
terms rates, duties and taxes.
the State Government, the Director and the Collectors have done goes beyond the
powers conferred by the Act and the Kerosene Order. They have abrogated to
themselves a power of levying a tax, as it were, and to collect an amount in
the name of rounding off for the purpose of building up a separate fund of
their own to be utilized for the purpose of administering public distribution
system of kerosene. This is wholly an unauthorized collection. In Shri Meenakshi
Mills Ltd. v. Union of India, 1974(1) SCC 468, the object of fixing control
price under Section 3(1) read with Section 3(2) (c) of the Act, has been stated
control of prices may have effect either on maintaining or increasing supply of
commodity or securing equitable distribution and availability at fair prices.
The controlled price has to retain this equilibrium in the supply and demand of
the commodity. The cost of production, a reasonable return to the producer of
the commodity are to be taken into account. The producer must have an incentive
to produce. The fair price must be fair not only from the point of view of the
consumer but also from the point of view of the producer. In fixing the prices,
a price line has to be held in order to give preference or pre-dominant
consideration to the interest of the consumer or the general public over that
of the producers in respect of essential commodities. The aspect of ensuring
availability of the essential commodities to the consumer equitably and at fair
price is the most important consideration." In the State of Kerala &
Others v. K.P. Govindan, Tapioca Exporter and Ors, (1975) 1 SCC 281,
administrative surcharges were sought to be levied under a Control Order issued
in exercise of the powers conferred by sub-Sections (1) and (2) of Section 3 of
the Essential Commodities Act, 1955. It was held that such levy and realization
were without the authority of law. A tax or fee, as advised, could be levied in
accordance with law if permissible, but not the administrative charges, by
exercising a power conferred by the Control Order.
State Government undertakes to ensure distribution and availability of an
essential commodity by public distribution system, it has to provide for a
system and make the commodity available.
has to be made for maintaining the system independent of the price of the
essential commodity sought to be distributed. Any tax or fee or levy, for the
matter of that, must satisfy the requirement of Article 265 of the Constitution
apart from the legislative competence.
interesting to note that in 1983, the Collector, Jabalpur based on an order
passed by the Director, Food and Civil Supplies had fixed the price of kerosene
at Rs.2.02 paise per litre at which the kerosene could be sold in retail. 2 paise
coins were not available because of minting thereof having been discontinued.
The Collector directed the price to be fixed at Rs.2.05 paise by rounding it
off and the difference of 3 paise per litre to be deposited with the Collector
to be utilized for the purpose of Samajik Suraksha (Social Security).
rounding off was challenged in M.P. No.1944/83 Sharat Chandra Tiwari v. State
of M.P. By judgment dated 2.5.1984, a Division Bench of the High Court of M.P.
struck down the levy of 3 paise per litre and directed the sale price of
kerosene price to be re- fixed. During the course of its judgment the High
is, therefore, a case where the persons needing care of the State are required
to contribute for financing a scheme of general welfare likely to be framed by
cannot be done except by the authority of law. The only law relevant for such charge,
is the Kerosene Control Order. The Order does not permit the Collector to
charge anything for the State. Its scope is limited only to fixation of selling
components of selling price are given in Rule 3 of the order which does not
include such a charge. Under the circumstances, it is obvious that levy of
excess amount of 03 paise per litre is outside the authority of the Collector
acting under the Order. The impugned order, therefore, cannot be
sustained." Not only the levy in the guise of rounding off is unlawful and
unauthorized but on the stand taken by the respondents themselves showing the
manner in which the fund has been operated and utilized makes the position
worst. The Rules framed on 20/21-3-2001, during the pendency of these petitions
before this Court are shocking __ to say the least. In the name of rounding
off, the sale price by wholesaler and the sale price by retailer have been
appointed so strategically as to generate a substantial fund. An amount of
Rs.9,97,817/- has been spent for purchasing computers, an amount of
Rs.98,15,689/- has been spent for procuring office assets and an amount of
Rs.29,97,358/- has been incurred by way of miscellaneous expenditure, the
details whereof are not known. A huge fund stands accumulated to the credit of
several collectors in several districts and the director and it is not shown
for what purpose it is proposed to be utilized. March, 2001 executive
instructions, styled as Rules, go to show that the amount from the sale of
condemned vehicles and articles purchased out of the fund, the rental amount of
godowns, shops, tankers drums etc.
out of the fund and any other amount which is receivable under the Rules shall
be utilized for augmenting the fund. Para 6 of March 2001 Rules indicates works
of permanent nature being constructed, vehicles purchased and several other
activities such as information and training and giving away the awards being
drawn out of the fund. All this is to be done from the amount collected in the
name of rounding off from the poorest of the citizens for whom kerosene is the
cooking medium. It was understandable if the State Government had taken a
policy decision to sell the kerosene at a uniform price at all the retail
supply points within a district or region or entire State and for that purpose
it would have so appointed the wholesale and the retail prices as to work out
deficit somewhere and surplus elsewhere but the deficit and the surplus being
fully set off against each other. Any fund devised for the purpose of
collecting the surplus and utilizing the amount so collected for compensating
the deficit, would have enabled uniformity of fair price being maintained
throughout the district or region where it was sought to be so maintained. Then
the State Government could not have been accused of having brought into being a
levy for its own purpose. The beneficiary would have been the consumer by
availing the kerosene at a uniform fair price. But that is not what has been
done. The Director and the Collector and the executive wing of the State, what
they have done is to develop a local administration, levy charges for
developing a fund at their own level, administered by them for running a
department or system of governance. Such collection and fund has no sanctity in
law and is violative of Article 265 of Constitution.
the foregoing reasons, the appeals are allowed. The impugned judgment of the
High Court is set aside. The system of rounding off the price so as to build up
a fund available with the Director and the Collectors is directed to be quashed
being ultra vires of Article 265 of Constitution and Section 3 of the Essential
Commodities Act and Para 2 (d) of Kerosene Restriction on Use and Fixation of
Sale Price Order 1993. The appeals stand disposed of accordingly.
on the facts brought to the notice of this Court, the matter cannot be left at
that alone. We have the figures of the collection and utilization of the fund upto
31.7.2001 brought to our notice. During the pendency of these appeals, further
amount must have been collected and also spent. Some directions would be
required to be made for utilizing the fund so available with the officers of the
State Government. This Court would also like to know how and for what purpose
the fund has been utilized and whether timely audits of the fund were carried
out. For this purpose we request the Accountant General of Madhya Pradesh to
carry out the audit of the fund as available with the Director and the
Collectors of the Districts in the States of Madhya Pradesh and Chhattisgarh,
the latter State having been carved out and formed during the pendency of these
Special Leave Petitions. Apart from carrying out the usual audit, we request
the Accountant General of Madhya Pradesh to compile the expenditure under
different heads and sub-heads so as to clearly indicate for what purpose the
fund has been utilized. We hope the audit will be completed in a period of 4
months from the date of communication of this order to the Accountant General
of Madhya Pradesh. On receipt of the report of the Accountant General, the same
shall be laid before the Court soliciting further directions. Till then, the
amount collected in the said fund by the Director of Food & Civil Supplies
and the Collectors of the Districts shall stand frozen.
LAHOTI ) .........................J.
BRIJESH KUMAR ) May 2,