BALDEV RAM Vs. EXCISE COMMISSIONER, UDAIPUR

JUDGEMENT

(1.) This writ petition is laid by petitioner seeking annulment of the order dated 04.02.2014 passed by the respondent Addl. Excise Commissioner, Jodhpur Zone, Jodhpur, deciding his application for release of seized vehicle used in illegal transportation of liquor.

(2.) THE learned Addl. Excise Commissioner after examining the matter in its entirety, while resorting to Section 54 of the Rajasthan Excise Act, 1950 (hereinafter referred as the Act of 1950) has 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 has directed release of confiscated vehicle on depositing the amount of penalty within stipulated time else to auction the confiscated vehicle.

(3.) PER contra, learned counsel for respondents Mr. Vijay Purohit appearing on behalf of Dr. Sachin Acharya, submits that against the impugned order, statutory remedy of appeal is available to the petitioner and the said remedy of the appeal is provided under Section 9 -A of the Act of 1950. Section 9 -A of the Act of 1950 is reproduced as infra: