SHIVA BOTTLES PVT. LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. K.N. Choudhury, learned Senior Counsel assisted by Mr. R.M. Deka, learned counsel for the Petitioners. I have also heard Mr. P.N. Goswami, learned Senior Standing Counsel, Excise Department.

(2.) The Petitioners by way of the instant writ petition challenges the action of the respondent authorities of closure/sealing of the bottle manufacturing factory of the Petitioners and to pass consequential orders in respect thereto. The case of the Petitioners is that the Petitioner No.1 is a Private Limited Company and is engaged in the business of manufacturing of bottles and caps and for that purpose have a factory at Patarkuchi, Sonapur. The products manufactured by the Petitioner Company i.e. PET bottles, caps and aluminium caps are supplied to various Industries such as FMCG, Pharmaceutical and Liquor Manufacturers across all North Eastern States. It is an admitted fact that the Petitioner No.2 is one of the Directors of the Petitioner Company and also an authorized signatory of M/s Shiva Beverages Private Limited, which is a Liquor Manufacturing Company and the son of the Petitioner No.2 is the licencee of the said Manufacturing Company. The Petitioner Company in course of its business also provides bottles and caps to M/s Shiva Beverages Private Limited. It appears from the materials on record that M/s Shiva Bottles Private Limited has its factory at Patarkuchi, Sonapur whereas the factory premises of M/s Shiva Beverages Private Limited at Kendubam, Khetri, Kamrup (M) District.

(3.) On 9/12/2021 at about 10:20 p.m. the Inspector of Excise on the tip of secret information under the direct supervision of Superintendent Excise, Kamrup (M) conducted a sudden raid/search, at the factory premises of of M/s Shiva Beverages Private Limited at Kendubam, Khetri and found two employees namely Dhiraj Deka and one Sanjib Das present at the licenced premises. During search operation, as per the Forwarding Report dtd. 10/12/2021 encloses as Annexure-C to the writ petition, various objectionable materials and liquor were found in the licenced premises which were not allowed under the Excise Act and Rules and the same were recovered and seized and in respect thereof a Seizure Memo was also made. A case was also registered being Case No. SNP/Ex.24/2021 under Sec. 53(1)(a) (c) (d) and (e) and Sec. 54 of the Assam Excise Act, 2020 (for short 'the Act of 2020'). In the Forwarding Report it was further alleged that the arrested employee Dhiraj Deka in his statement stated that the illegal trade was being carried out by one Tushar Singla, who was the licencee of the licenced premises. The Seizure List which was marked as M.R. No.324/2021 was enclosed to the said Forwarding Report and a perusal of the said Seizure List would show the seized articles and quantity mentioned therein.