BAAL ROAD LINES Vs. THE STATE OF RAJASTHAN

JUDGEMENT

(1.) The petitioner has preferred this criminal misc. petition under Section 482 Cr.P.C. against the order dated 27.01.2015 passed by learned Sessions Judge, Dungarpur, in Criminal Revision Petition No.2/2015 whereby the learned court below has dismissed the revision petition and confirmed the order dated 23.12.2014 passed by learned Additional Chief Judicial Magistrate, Dungarpur in connection with FIR No.301/2014 registered at Police Station Bichhiwara, District Dungarpur for the offences under Section 19/54 & 57 of Rajasthan Excise Act, whereby dismissed the application under Section 451 Cr.P.C. preferred by the petitioner for releasing 350 bags of material transported through the vehicle container bearing No.HR 55 D 4377.

(2.) Learned counsel for the petitioner states that it is undisputed that the petitioner is a transport company and 350 bags were to be transported under the contract with Indian Oil Corporation Limited. The fact of package not being of excisable article is also not disputed. These facts are not disputed by the parties before the learned court below and the learned court below has agreed to these propositions but has refused to grant any indulgence on account of used the package in concealment of the use of excisable material.

(3.) Learned counsel for the petitioner has drawn attention of the Court to Section 69 of the Rajasthan Excise Act, 1950 which reads as follows: