RAJENDRA SINGH CHOUHAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) We have heard learned counsel appearing for the appellant.

(2.) This D.B. Civil Special Appeal arises out of a judgment of learned Single Judge, dated 08.10.2014, by which he has dismissed the writ petition on the ground of alternative remedy of approaching the Rajasthan Tax Board, against the order of confiscation, and penalty in lieu of confiscation, under Sec. 69 of the Rajasthan Excise Act, 1950.

(3.) A truck was found abandoned in Rajasthan laden with illicit liquor on 30.08.2013, which was not claimed by anyone. The appellant, as the owner of the truck, made an application before the Excise Commissioner, Rajasthan, Udaipur, on 09.04.2014 for return of Truck, alleging that on 27.04.2013, the truck was stolen on its return from Lakhimpur in the State of U.P., where the appellant had unloaded the goods. The truck was stolen along with the documents on 27.04.2013, of which a First Information Report was lodged at Police Station Allahganj, Shahjahanpur, Uttar Pradesh, being Case No.44/2013, under Sec. 292 IPC, and that since after 27.04.2013, the vehicle was not in possession of the applicant. It was recovered with illicit liquor at Nasirabad Sadar, Ajmer, of which an FIR was lodged at Nasirabad, giving rise to proceedings under the State Excise Act.