BHANWARLAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) A police team of Police Station Karoi, District Bhilwara recovered certain excise articles from a Maruti Omni Van bearing No. RJ -06/U -0735, vehicle aforesaid was driven by Shri Rajendra Kumar.

(2.) A case as per provisions of Sections 14/54 and 19/54 of the Excise Act was registered. During the course of investigation accused Rajendra Kumar informed that the excise articles were transferred to Maruti Omni Van from a Jeep Mahindra DI No. RJ -06/UA1320. On basis of the information given the jeep aforesaid was seized by the investigating agency.

(3.) THE submission of counsel for the Petitioner is that the vehicle owned by the Petitioner was not at all carrying any excisable article, thus, the provisions of Section 69(2 -B) of the Act of 1950 are not applicable.