conducted at the time of the inspection. From the business slips, estimates, bill books etc. recovered, it was revealed that huge quantity of business transaction on the crackers manufactured in the unit has taken place. It is stated that the Intelligence Officer had recovered from the Panchayat Office, the copy of an affidavit which was filed by Sri. M.A Abdul Ashraf before this Court in connection with a writ petition. It was revealed that he had solemnly affirmed that he is not manufacturing any explosives in the unit after 25.04.2008. But the documents recovered from the premises revealed that manufacturing of crackers still continued in the unit. It is further stated that, on issuing summons to the above said five persons, they failed to produce any books of accounts. Hence, penalty was proposed against all of them. Only the wife and the daughter of the revision petitioner submitted objection stating that, they have no responsibility with respect to the business in question. The Intelligence Officer found that there is a Partnership Deed executed between the revision petitioner, his wife and daughter, in which one of the witness is Sri. Narendra Patali and another person is one Ibrahim. Therefore it is found that the responsibility of the revision petitioner, his wife and daughter is well established. Hence penalty was imposed against all the five persons, including the revision petitioner, his wife
