SANJU LAMPU Vs. STATE OF BIHAR

JUDGEMENT

(1.) These two writ petitions are similar on facts and involve the same question of law and hence they were heard together and are being disposed of by this common order.

(2.) Both the writ petitions relate to the seizure of truck carrying lottery tickets and the passing of an order of penalty in terms of Section 31(3) of the Bihar Finance Act, 1981.

(3.) In C.W.J.C. No. 5582 of 1992 the petitioner is the driver of a truck bearing registration No. WB-37-1107 which alongwith the lottery tickets loaded on it was seized on June 17, 1992 on the orders of the Deputy Commissioner of Commercial Taxes, Intelligence Branch, Patna Division, Patna, under Section 31(1) and 31(2)(a) of the Bihar Finance Act. On the next day June 18, 1992 an order was passed in purported exercise of power under Section 31(3) of the Act imposing penalty amounting to Rs. 15,13,712,10.