Court No. - 3
Case :- WRIT TAX No. - 849 of 2021 Petitioner :- Himanshu Sharma Respondent :- State Of U P And Another Counsel for Petitioner :- Vidya Prakash Singh Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Vidya Prakash Singh, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Standing Counsel for the State.
2. Challenge has been raised to the confiscation order dated 05.08.2021 passed by the Additional District Magistrate (Finance & Revenue), Ghaziabad whereby, the motor vehicle of the petitioner bearing Registration No. UP 14 EA 4118 has been confiscated in terms of Section 72(2) of the U.P. Excise Act, 1910 (hereinafter referred to as the 'Act').
3. Learned counsel for the petitioner submits that before passing the confiscation order and providing for auction of the aforesaid motor vehicle, the respondent authority was obligated to determine the amount of redemption fine, on payment of which, the petitioner would be entitled to retain the vehicle.
4. The above submission is well founded inasmuch as the provisions of Section 72 of the Act do not provide for action of confiscation. The confiscation remains subject to payment of redemption fine by virtue of the proviso to Section 72 of the Act. Also, it may be noted that against the aforesaid order, the petitioner has remedy of appeal.
5. Leaving that course open to the petitioner, it is provided that the vehicle of the petitioner shall not be auctioned before determining the redemption and allowing the petitioner to pay the same. Such procedure may be completed within a period of one month from today. Thus, the redemption fine may be proposed by respondent no.2 and communicated to the petitioner, in writing, by a notice/communication, within a period of two weeks from today. The petitioner may file a short reply to the same, within a further period of one week therefrom. The respondent authority may thereafter pass necessary orders, within a period of one week.
6. If the petitioner fails to pay the redemption fine within a period of 15 days therefrom, the respondent authority may proceed with the impugned order, in accordance with law.
7. For a period of two months, operation and effect of the impugned order dated 05.08.2021 shall remain stayed.
8. With the aforesaid observation, present writ petition is disposed of.
Order Date :- 7.10.2021 Abhilash