Nandurbar on 15.07.2021. The truck was carrying sand from Gujarat State to Maharashtra State. The applicant had paid the royalty to the Gujarat State but he did not show payment of 0% royalty to the Maharashtra State. It is contended that 0% royalty was not paid on the day on which the truck was seized by the police. It is contended that subsequently 0% royalty has been paid by the applicant. It is contended that after the truck was parked in the premises of Tahsil office, the driver of the truck, took away the truck without permission of the revenue officer, so an offence under Section 379 of the IPC was lodged against him. Initially offence under Section 379 of the IPC r/w Section 48 of the Maharashtra Land Revenue Code was registered against the truck driver. Thereafter without the payment of 0% royalty the driver took away the truck, therefore, another offence under Section 379 of IPC has been registered against him.