IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51705/2019 (EXCISE) BETWEEN:
1. MADHU TRANSPORT COMPANY RAJNISH JAIN BY ITS PARTNERS SHREYANS JAIN S/O RAJNEESH JAIN AGED ABOUT 32 YEARS No.750, BARAL PARTAPUR MEERUT, UTTAR PRADESH-250103.
2. M/s. JAIN BULK CARRIER A PARTNERSHIP FIRM REP. BY SHRI GAUTAM JAIN S/O SUBHASH CHAND JAIN AGED ABOUT 41 YEAR NEAR BHADHUR MOTORS DELHI ROAD, MEERUT UTTAR PRADESH-250002. …PETITIONERS (BY SRI G.K.BHAT, ADV.) AND:
THE DEPUTY COMMISSIONER OF EXCISE AND AUTHORIZED OFFICER TUMKUR DISTRICT TUMKUR-572101. …RESPONDENT (BY SMT./Ms.NILOUFER AKBAR, AGA.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT AUTHORIZED OFFICER TO CONCLUDE THE PROCEEDINGS U/S. 43A OF THE KARNATAKA EXCISE ACT, AND CONSEQUENTLY RELEASE THE VEHICLES BEARING No.UP 15BT 8611 AND UP 15 AT 8941 TO THE CUSTODY OF THE PETITIONERS WHO ARE ITS REGISTERED OWNERS; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned Additional Government Advocate accepts notice for the respondent.
2. The petitioner has sought for a direction to the respondent – authorized officer to conclude the proceedings under Section 43A of the Karnataka Excise Act, 1965 [‘Act’ for short] and consequently release the vehicles bearing No.UP 15BT 8611 and UP 15 AT 8941 to the custody of the petitioners, the registered owners.
3. The petitioners claim to be the owners of the transport vehicles who are engaged in the business of transport of goods by road. It is the contention of the petitioners that on the basis of valid import and export permit issued by the concerned authorities in the State of Karnataka and Madhya Pradesh, certain quantities of extra neutral spirit were loaded on the tankers belonging to the petitioners for its destination to Karnataka State Breweries Corporation Limited, Consignment to be delivered at United Spirit Limited, Shayara Orchards Kumbalgodu, Bengaluru. The consigner was M/s. Associated Alcohol and Beverage Limited, Kodigrama in Madhya Pradesh and Consignee was Karnataka State Breweries Corporation Limited. The petitioners are only transporters. The Inspector of Excise attached to the office of the Deputy Commissioner of Excise has registered a criminal case against the petitioners on 20.01.2019 for the offences punishable under the Act in Crime No.122/2018-19. The petitioners are shown as Accused Nos.4 and 7.
4. It is submitted that the petitioners had questioned the FIR before the jurisdictional Court in Crl.P.No.3424/2019 which came to be allowed quashing the FIR. It is thus submitted that despite the same, the respondent has neither concluded the proceedings for confiscation initiated under the provisions of the Act nor released the vehicles retained in his custody which has resulted in deterioration of the vehicles. Hence, the present petition.
5. Having regard to the facts and circumstances of the case, this Court is of the considered view that the interest of justice would be sub-served in directing the respondent – Authorized Officer to conclude the proceedings initiated under Section 43A of the Act and to take a decision in accordance with law in an expedite manner in any event not later than four weeks from the date of receipt of certified copy of the order. Ordered accordingly.
Writ petition stands disposed of in terms of the above.
Sd/- JUDGE NC.