JUDGMENT :

Dinesh Mehta, J.

1. The writ petition in hands brings to the judicial scrutiny, an order dated 10.12.2019 passed by the Rajasthan Tax Board, Ajmer in appeal No. 1022/2018.

2. The facts giving rise to the extant petition are that respondent No. 2 supplied/sent 20,000 Bulk Litres Grain Rectified Spirit F.O.R. Rajasthan basis to the Rajasthan State Ganganagar Sugar Mills Ltd. at its Bikaner unit vide Transport permit no. JPR561017 dated 04.03.2016; transport permit no. PA16000511 dated 07.03.2016 and invoice No. 1540 dated 07.03.2016.

3. Before the tanker could reach its consignee at Bikaner Unit, it met with an accident on Kapurthala Sultanpur Road, near village Padian in Punjab and the Tanker turned turtle. As a consequence of the accident, major part of the spirit loaded therein spilled over.

4. The District Excise Officer wrote a letter dated 27.10.2017 to the petitioner No. 2 and asked it to recover a sum of Rs. 25,42,504/- from the bills of respondent No. 2 (as evident from letter dated 13.06.2018 - Annexure-5)

5. When the respondent No. 2 learnt that officers of the Excise Department were in the process of recovery of the duty as per the provisions of Rule 5 of the Stock T