JAIN BULK MOVERS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The instant bunch of writ petitions involve common questions of facts and law, thus, they are being decided by this common order.

(2.) The petitioners herein are owners of transport vehicles (tankers), which were used for transportation of spirit from one place to another under a permit issued by the concerned Excise Officer. It is alleged that when the tankers were filled at the manufacture's location, each of them was loaded with 20,000 liters of spirit. When the tankers arrived at the consumer/consignee, i.e. United Spirits Ltd., Udaisagar, Udaipur, a sudden inspection was carried out, upon which, shortfalls ranging from 240 liters to 840 liters was notified in each of the tankers. Thus, the tankers as well as the spirit were seized and a case was registered under Section 58(c) of the Rajasthan Excise Act, 1950 against M/s. Agri Biotech (Exporter Unit) and the transporters (present petitioners). Thereafter the consignee M/s. United Spirits Ltd. filed a common application before the District Excise Officer, Udaipur for releasing the spirit contained the six seized tankers. The District Excise Officer passed the order Annex.6 dated 21.06.2016 directing release of the spirit in favour of M/s. United Spirits Ltd. M/s. Agri Biotech (Export Unit/consignee) moved separate applications for compounding the offence before the District Excise Officer, Udaipur, which were forwarded to the Excise Commissioner, Rajasthan, who accepted such applications subject to the condition that the applicant shall deposit the compounding amount as well as the amount towards loss of revenue caused by the shortfall of spirit. The said order was never challenged and has attained finality. Thereafter, the representative of the present petitioners moved separate applications before the Excise Commissioner, Rajasthan, Udaipur for releasing the seized tankers. While such applications were being considered, petitioners' advocate conceded before the Excise Commissioner that the tankers may be released subject to deposition of a reasonable proportion of compounding amount. The Excise Commissioner passed separate orders dated 31.08.2016 (Annex.8) in each application directing release of the tankers subject to deposition of quantified penalty amounts, failing which the tankers in question were ordered to be confiscated and auctioned. It is against the said orders of the Commissioner dated 31.08.2016 (Annex.8 in each of the writ petition), that the petitioners hence being the owners of the deposited tankers have have approached this court by way of the instant bunch of writ petitions.

(3.) The respondents in their reply have taken a pertinent objection regarding maintainability of the writ petitions asserting that the remedy of statutory appeal under Section 9-A of the Rajasthan Excise Act, 1950 is available to the petitioners and thus, this court should not feel persuaded to exercise its extraordinary writ jurisdiction so as to interfere in these matters.