REYASAT HUSSAIN 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 sec. 31(3) of the Bihar Finance Act, 1981 .

(3.) C .W.J.C. No. 5529 of 1992 is filed by the driver of a truck bearing registration No. DDL -3675. This truck alongwith the goods being carried on it and the transport receipt issued by the transporting company along with the challan and invoices, etc., was seized by the Deputy Commissioner of Commercial Taxes, Intelligence Branch, Patna Division, Patna, on June 17, 1992. On June 18, 1992 an order was passed imposing penalty of Rs. 10,93,686 u/s. 31(3) of the Act.