RAJASTHAN HIGH COURT
P.K.Lohra, J.
Pabu Ram - Appellant
Versus
Excise Commissioner, Udaipur & Ors. - Respondent
S.B. Civil Writ Petition No. 97 of 2014.
Decided On : 9-04-2014
Lok Adalat - Rajasthan Excise Act 1950 - The court declined to interfere with the impugned order, citing the availability of an alternative remedy under Section 9A of the Act of 1950 before the Excise Commissioner/Tax Board. The petitioner was directed to file an appeal before the competent appellate authority, and the interim protection granted to the petitioner was to remain in currency till the decision of the appeal.
Fact of the Case:
The petitioner challenged an order for the release of a seized vehicle subject to a deposit of Rs. 2,50,000, issued under Section 69 read with Section 54A of the Rajasthan Excise Act 1950. The petitioner claimed the case against them was false and sought to quash the impugned order.
Finding of the Court:
The court declined to interfere with the impugned order, citing the availability of an alternative remedy under Section 9A of the Act of 1950 before the Excise Commissioner/Tax Board. The petitioner was directed to file an appeal before the competent appellate authority, and the interim protection granted to the petitioner was to remain in currency till the decision of the appeal.
Issues: The key issue was the availability of an alternative remedy under Section 9A of the Act of 1950 and whether the court should interfere with the impugned order.
Ratio Decidendi: The court held that the availability of an alternative remedy under Section 9A of the Act of 1950 was vital, and declined to interfere with the impugned order. The petitioner was directed to file an appeal before the competent appellate authority, and the interim protection granted to the petitioner was to remain in currency till the decision of the appeal.
Final Decision: The court disposed of the writ petition with the observation that the petitioner should file an appeal before the competent appellate authority, and the interim protection granted to the petitioner was to remain in currency till the decision of the appeal.
"In the meanwhile, the vehicle confiscated shall not be put to auction provided the petitioner deposits a sum of Rs. 1,25,000/- within a period of two weeks and furnishes solvent surety for the remaining amount to the satisfaction of District Excise Officer, Jodhpur. On compliance of the order passed as aforesaid by the petitioner, the vehicle seized shall be released to him on Supardginama."
"Section 9-A - Appeals and Revision -
(1) An appeal shall lie -
(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and
(b) to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003)] from any order passed by the Excise Commissioner under this Act otherwise than on appeal:
(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.
(3) The decision of the Excise Commissioner or Division Bench of the [Rajasthan Tax Board] as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub-section (4), be final.
(4) The Division Bench of the Rajasthan Tax Board may revise any order passed on appeal by the Excise Commissioner.
Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against.
(5) Any revision under Sub-Section (4) may be preferred at any time within thirty days form the date of the order complained of.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.