The Court directed the release of goods and a truck to the petitioner who deposited the penalty, while ensuring ownership verification in a related criminal proceeding. The writ application was disposed of.
Direction for release of goods and truck upon deposit of penalty and furnishing of undertaking by owner.
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Patna High Court CWJC No.981 of 2013 (2) dt.08-02-2013
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.981 of 2013
======================================================
.... .... Petitioner/s Versus
.... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHA and
HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA)
2 08-02-2013 We have heard Senior counsel for the petitioner and the learned Additional Advocate General on behalf of the State.
The petitioner, a Transporter is aggrieved by order dated 02.12.2012 passed by the Commercial Taxes Officer cum In-charge, Integrated Check Post, Karmnasha, Bhabua (Kaimur) in Case No. 459 of 2012-13 imposing a penalty of Rs. 2,75,654/under Section 60(4)(b) read with Section 56(4)(b) of the Bihar Value Added Tax Rules, 2005 for alleged violation of Section
Patna High Court CWJC No.981 of 2013 (2) dt.08-02-2013
60(2) read with Rule 40(2) of the Bihar Value Added Tax Rules, 2005.
Learned counsel for the petitioner submits that without prejudice to their rights in a statutory Appeal the penalty for the goods in question as determined by the authorities has been deposited. Reliance is placed on an order in C.W.J.C. No. 215 of 2013/ 1509 of 2013 for release of the goods and vehicle.
Learned Additional Advocate General has opposed the application submitting that the petitioner is not the owner of the vehicle. Production of the same is required in the criminal prosecution lodged also. In C.W.J.C. No. 1509 of 2013 the owner of the vehicle in question was a petitioner. Such is not the case presently.
We find that in the aforesaid order the vehicle has been released on an undertaking given to keep it in road worthy condition and produce it before the authorities as and when required, with a copy of the undertaking to be given to the learned Additional Advocate General.
Rather than to require the petitioner and ask the owner of the present vehicle to file a writ petition before the Court, keeping in mind the order passed by the Court earlier, we direct as follows:
Patna High Court CWJC No.981 of 2013 (2) dt.08-02-2013
The goods may be released in favour of the petitioner without prejudice to his rights subject to the statutory Appeal as he is stated to have deposited the complete penalty.
The Truck, bearing no. HR-55J 2371 shall be considered for release by the competent court under Section 457 of the Code of Criminal Procedure in the spirit of the orders passed by this Court earlier. While releasing the vehicle, the Magistrate shall satisfy himself with regard to the ownership, make, model and other essential features of the vehicle and pass appropriate orders to his satisfaction in accordance with law. The requisite undertaking for release as directed by the Court earlier, naturally has to be furnished by the owner of the vehicle to the court concerned.
We expect that the court concerned will consider any application under Section 457 of the Criminal Procedure Code for release of the vehicle with utmost expeditiousness keeping in mind that the entire penalty has already been deposited, as submitted.
The writ application stands disposed in similar terms as the aforesaid orders of this Court except to the extent indicated.
Copy of the order be sent by fax to the Commercial
Patna High Court CWJC No.981 of 2013 (2) dt.08-02-2013
Taxes Officer cum In-charge, Integrated Check Post, Karmnasha,
Bhabua (Kaimur) at the cost of the petitioner.
The writ application stands disposed.
(Navin Sinha, J.)
(Shivaji Pandey, J.)
Md. Ibrarul/-
2 issues framed by the court
Whether the goods and vehicle should be released to the petitioner who has deposited the penalty.
Whether the writ application should be disposed of in light of earlier orders and the deposit of penalty.
Maa Annapurna Transport Agency Ltd.
The State Of Bihar Through The Commissioner Department Of Commercial Taxes
The Deputy Commissioner, Commercial Taxes
The Assistant Commissioner, Commercial Taxes
The Commercial Taxes Officer - Cum - In-Charge
Navin Sinha
Shivaji Pandey
As recorded by the court registry
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