The case of the petitioner as disclosed in his petition is that the articles recovered from his godown are scrap metal and that such articles are available in the open market. The petitioner· claims to have purchased sevei:al such articles of scrap metal on April 12 and June 28, 1973 from a firm called R. Choudhary & Co. doing business at l 2 l / 4A, Manikotla Main Road, Cal<:utta. The petitioner has produced stamped receipts alleged to have been issued by the sellers. The receipt dated April 12, 1973 is in the sum of Rs. 525-60. The receipt is apparently issued in the name of the petitioner and relates to scrap consisting of couplings, Dog pins, Clips, Pull Rod Keys, Socket fish plates etc. The price of the scrap material is stated in the receipt to be Rs. 510.00 on which Sates Tax at 3% and surcharge on the Sales Tax at 2 % is charged. The second receipt dated June 28, 1973 also purports to have beeri issued by the sellers R. Chaudhary & Co. in favour of the petitioner. The receipt evidences the sale of similar scrap articles of the value of Rs. 5000.00. Adding the Sales Tax and the surcharge the amount of the bill is made out in the receipt at Rs . .5153.