SURJA RAM Vs. EXCISE COMMISSIONER, UDAIPUR AND ANR

JUDGEMENT

(1.) Petitioner has preferred this writ petition challenging the impugned order dated 10th of March 2014 (Annex.3) passed by Excise Commissioner, Rajasthan, Udaipur, whereby while passing order under Section 69 read with Section 54A of the Rajasthan Excise Act 1950 (for short, 'Act of 1950') order was passed to release petitioner's vehicle Tata Truck bearing Registration No. RJ-19-1G-4675 subject to the condition that petitioner shall deposit the amount of penalty imposed to the tune of Rs.6,00,000/- (Rupees six lacs), as well as the auction advertisement dated 30th June 2014 (Annex.4) whereby the vehicle of the petitioner has been put to auction.

(2.) The aforesaid vehicle of the petitioner was seized by the Assistant Director Enforcement, Excise Enforcement Station, Jodhpur and a case under section 14/67. 19/54 and 54(A) of the Rajasthan Excise Act, 1950 (hereinafter referred as 'the Act of 1950') was registered against him for unauthorizedly carrying contraband i.e. IMFL and Beer without permission or licence.

(3.) The learned Excise Commissioner after examining the matter in its entirety, while resorting to Section 54 of the Act of 1950 found the petitioner guilty and invoking Section 69(1)(e) of the Act of 1950 confiscated the vehicle under Section 69(4) of the Act of 1950. In the final outcome, the learned Addl. Excise Commissioner while imposing penalty directed the release of confiscated vehicle on depositing the amount of penalty within stipulated time else to auction the confiscated vehicle. As the petitioner failed to deposit the penalty amount as directed within time, the vehicle of the petitioner has been put to auction.