KAILASH BHATI S/O SHRI BHANWAR LAL BHATI Vs. THE STATE OF RAJASTHAN THROUGH THE COMMISSIONER, EXCISE DEPARTMENT, GOVERNMENT OF RAJASTHAN, UDAIPUR, RAJASTHAN

JUDGEMENT

(1.) The present appeal assails order dated 28.07.2014 in S.B. Civil Writ Petition No. 5445/2014. The Learned Single Judge declined interference with the order dated 02.07.2014 of the Excise Commissioner, Rajasthan, Udaipur in view of the alternative remedy of appeal available under Section 9 of the Rajasthan Excise Act, 1950 (hereinafter referred to as 'the Act') before the Rajasthan Tax Board.

(2.) Learned Counsel for the Appellant submits that he is the Power of Attorney holder of truck bearing No. RJ-05-GA-7271, Chassis No. MB1KADYCXAAKC0435 and Engine No. KAH658807. The truck was stolen while in his possession leading to registration of FIR No. 65 dated 18.04.2013. The truck was apprehended on 19.06.2013 while transporting illicit liquor with a forged number plate bearing registration No. HR-45-A-7034. FIR No. 202 dated 19.06.2013 was registered against one Sattu Ram. In view of the recovery of the truck Final Report was submitted in that FIR lodged by the Appellant. It is submitted that in the subsequent FIR the name of the Appellant or the owner of the truck does not figure and there is no material with regard to them during the investigation also.

(3.) The Excise Commissioner without considering the same properly has arrived at a conclusion based on conjunctures and surmises that the Appellant had not taken adequate precautions that his truck was not utilized for illicit activities and therefore he was responsible for the same. If the truck had been stolen and was in possession of the another there was no opportunity or occasion for the Appellant to exercise any precaution in that regard. The order therefore is not sustainable on the face of it.