The Criminal Court has jurisdiction under section 457 Cr.P.C. to decide the application for release of a seized vehicle under the Motor Vehicles Act and Motor Vehicles Taxation Act.

1. - The petitioners are aggrieved by the order dated 29.3.2000 made by learned Judicial Magistrate, Chittorgarh whereby the petitioner's application under section 457 Cr.P.C. seeking release of dumper No. RJ-09/G-1042 has been rejected.

2. The brief facts are that the petitioners filed an application in the Court of Judicial Magistrate, Chittorgarh with the averments that the petitioner's company is the owner of the dumper No. RJ-09/G-1042 which is registered under Motor Vehicles Act. The District Transport Officer seized the dumper on 11.3.2000 on the ground that the driver did not produce the permit and fitness certificate. Tax receipts Rs. 1,56,800/- for the period 4/97 to 3/2000 and Rs. 3,538/- for the period 5/96 to 3/97 was produced on inspection. No token was found. The tax was also due on this vehicle. The checking was conducted on 11.3.2000 at 6.15 p.m. Thus an application was filed by the petitioner in the Court of Judicial Magistrate,Chittorgarh to release the said vehicle on superdiginama. The non-petitioner No. 2 opposed the application that tax amount of Rs. 2,77,310/- is liable to be paid and the vehicle is being used without permit and fitness certificate. It was also contended before the learned Judicial Magistrate that the vehicle has been seized under section 17(2) of Rajasthan Motor Vehicles Taxation Act, 1951, as such the Court had no jurisdiction to deal with the matter. Learned Judicial Magistrate held that the vehicle has been seized for arrears of tax under the provisions of Rajasthan Motor Vehicles Taxation Act and the jurisdiction of civil and criminal Court is barred under section 16 of the said Act. Moreover, by decision dated 24.2.2000 dispute regarding levying taxes was remanded to the non-petitioner and if the non-petitioner had not complied with the directions then the petitioner must approach the High Court. In view of this also, the learned Judicial Magistrate took the view that he had no jurisdiction to decide the application.

3. The learned counsel for the petitioners has raised two-fold arguments. Firstly, dumper does not fall within the category of 'motor vehicle' and no tax is payable under the Motor Vehicle Taxation Act and the checking made by the non-petitioner No. 2 is wholly unauthorised. Secondly, the non-petitioner No. 2 conducted checking and seized the dumper treating it as a 'motor-vehicle' requiring ,permit, fitness certificate and payment of tax due under the Motor Vehicle Taxation Act. Thus the dumper has been seized for the offences alleged under section 207 Motor Vehicles Act, 1988 and Section 11 of the Motor Vehicles Taxation Act. The Criminal Court acquires jurisdiction under section 457 Cr.P.C. to decide the application of the petitioner to pass an appropriate order for the release of the dumper. Learned Judicial Magistrate has taken an erroneous view about the lack of jurisdiction.

4. The learned counsel for the non-petitioner No. 2 and learned Public Prosecutor contended that the dumper falls within the purview of the definition of 'motor-vehicle' and the provisions of Motor Vehicles Act, 1988 and Motor Vehicle Taxation Act clearly apply and therefore it has been seized for non-payment of tax. In matters of taxation, the jurisdiction of Criminal and Civil Court is barred under section 16 of the Motor Vehicles Taxation Act.

5. I am of the view that it is not necessary to enter into the controversy that whether the dumper is a motor vehicle or not, for the disposal of this petition. Therefore, it is not necessary to refer the cases cited by both the sides on 'this point. The non-petitioner No. 2 has conducted the checking treating the dumper as motor-vehicle and has seized it for non-payment of tax and for not producing the permit and fitness certificate. Therefore, we have to proceed on the premise that dumper is a 'motor-vehicle'. The question regarding the jurisdiction of the criminal Court to release the vehicle came up for consideration in the similar facts a