ASSISTANT COLLECTOR OF CUSTOMS KARWAR Vs. STATE

JUDGEMENT

(1.) THE brief facts leading to these petitions are: that the regional transport officer, karwar had launched criminal cases against the petitioner under Section 4 (1) of the Karnataka Motor Vehicles Taxation Act, 1957 ('the act' for short) for the alleged offence under Section 12 (1) (a) and (b) of the act on the allegation that the vehicles bearing nos. Mwt 3443 and mtg 3667 were seized by the accused and the same were under his custody without paying tax, payable under the act for different periods. Petitioner is an officer of the customs department of the government of India and functions under the Provisions of the Customs Act, 1962. On the basis of the complaint, the learned judicial magistrate first class, karwar has taken cognizance and issued process to the petitioner. The department of customs is directly under the control of government of india, ministry of finance, department of revenue. In response to these summons the petitioner had appeared and on one occasion he could not appear. Therefore the learned magistrate had issued non-bailable warrant against the petitioner. Therefore the petitioner has filed these petitions under Section 482, Criminal Procedure Code questioning the order passed by the learned magistrate, karwar taking cognizance of the case and also issuing non-bailable warrant against him.

(2.) HEARD the learned central government standing counsel and the learned high court government pleader for the respective parties.

(3.) THE learned counsel for the petitioner vehemently submitted that no criminal prosecution could be launched against the petitioner as the central government is not liable to pay any tax. He also submitted these vehicles were seized for contravention of Customs Act and later confiscated to the central government. After the vehicles are confiscated they become the property of the central government free from encumbrance. He also submitted that the action taken by the petitioner is protected by Section 155 of the Act, 1962 and therefore no criminal prosecution could be launched against him which the learned magistrate has not taken into consideration. He has also drawn my attention to article 285 of the Constitution of India wherein the central government is exempted from paying any tax levied by the state.