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RAJASTHAN HIGH COURT (JAIPUR BENCH)
PRASHANT KUMAR AGRAWAL, J.
Anmol Bus Service
Vs
State of Rajasthan
S.B. Criminal Misc Petition No. 3554 of 2011
Decided on : 25/10/2012
MOTOR VEHICLES ACT - TAXATION - JURISDICTION - RELEASE OF SEIZED VEHICLE - CRIMINAL COURT - SPECIAL PROCEDURE UNDER ACT - NO JURISDICTION TO RELEASE VEHICLE SEIZED FOR NON-PAYMENT OF TAX.
Fact of the Case:
Petitioner's bus was seized for non-payment of tax and plying with a wrong number plate. Petitioner filed an application under Section 451/457 Cr.P.C. for release of the vehicle on "Supurdginama", which was dismissed by the Magistrate and the revisional Court.
Finding of the Court:
Criminal Court has no jurisdiction to release a transport vehicle seized under the provisions of the Rajasthan Motor Vehicles Taxation Act, 1951 (the Act) on the premises that due tax has not been paid and the vehicle was found to be plying or otherwise used in a public place.
Issues: Whether Criminal Court has jurisdiction under the provisions of Criminal Procedure Code to release a transport vehicle on “Supurdginama” which has been seized or detained under the provisions of the Act on the premises that due tax has not been paid and the vehicle was found to be plying or otherwise used in a public place.
Ratio Decidendi: 1. Section 17 of the Act provides a special procedure for seizure and release of motor vehicles found to be plied or otherwise used in a public place without payment of due tax. 2. Section 5 of the Code of Criminal Procedure provides that nothing contained in the Code shall affect any special or local law for the time being in force. 3. The Act is a special law providing for imposition of tax on motor vehicles and Section 17 thereof provides a special procedure for release of such vehicles. 4. Therefore, the provisions of the Act relating to release of such vehicle shall prevail over the provisions of the Cr.P.C. and Criminal Courts have no power to release such vehicle on "Supurdginama".
Final Decision: Petition dismissed.
Certainly. Based on the provided legal document, the key points are as follows:
The law provides a specific and exclusive procedure for the seizure and release of motor vehicles found to be used or plying in a public place without payment of due tax, as outlined in Section 17 of the relevant Act (!) (!) .
This special procedure confers authority primarily on designated officers, such as the Taxation Officer or officers authorized by the State Government, to seize and release vehicles, especially transport vehicles, after verifying the payment of taxes and relevant documents (!) (!) .
The general provisions of the Criminal Procedure Code (Cr.P.C.), including Sections 451 and 457, do not apply to the release of vehicles seized under this Act because the Act is a special law with its own prescribed procedure (!) (!) .
Section 5 of the Cr.P.C. states that, in the absence of specific provisions to the contrary, the Cr.P.C. does not affect any existing special or local law. Therefore, the provisions of the Act take precedence over the general criminal procedure in matters related to vehicle seizure and release (!) (!) .
The jurisdiction of criminal courts to order the release of seized vehicles under general criminal law is impliedly excluded when a specific law, such as the Rajasthan Motor Vehicles Taxation Act, provides a detailed and exclusive procedure (!) (!) .
The authority to release vehicles seized for non-payment of taxes under the Act is vested solely with the designated officers, and courts do not have the jurisdiction to interfere or order release on "Supurdginama" (a formal document of custody) (!) (!) .
The amendments introduced to Section 17 of the Act specify the procedure for the release of seized vehicles, emphasizing that the special law's provisions override general criminal procedures (!) (!) .
Consequently, the petition requesting the release of a seized vehicle through the criminal court process is considered meritless because the law explicitly excludes such jurisdiction, and the procedure prescribed in the Act should be followed (!) (!) .
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Heard learned counsel for the parties.
2. The petitioner has preferred this Criminal Misc. petition under Section 482 Cr.P.C. against the order dated 24-9-2012 passed by the Additional Sessions Judge No. 2, Alwar in Criminal Revision Petition No. 267/2012 whereby the learned revisional Court by dismissing the revision petition filed by the petitioner has upheld and affirmed the order dated 1-8-2012 passed by the Judicial Magistrate No. 2, Alwar in Criminal Misc. Application No. 272/2012 whereby the application filed by the petitioner under Section 451/457 Cr.P.C. for releasing the vehicle (Bus) bearing Registration No. RJ-14-PA-9914 on "Supurdginama" was dismissed.
3. Brief relevant facts for the disposal of this petition are that the aforesaid vehicle, whose registration certificate stands in the name of the petitioner, was seized by the District Transport Officer, Alwar on 26-5-2012 on the premises that Rs. 5,01,464/- are due against it as tax and a demand notice for the payment of the same has already been issued by Taxation Officer, Jaipur but despite the demand being made, due tax has not been paid and the vehicle was being plied by using wrong number plate bearing registration No.RJ-32-PA-0097. The petitioner filed an application under Section 451/457 Cr.P.C. with a prayer to release the aforesaid vehicle on his "Supurdginama" which was opposed by the respondent and the learned Magistrate after hearing both the parties dismissed the application vide order dated 1-8-2012 on the ground that under the provisions of Rajasthan Motor Vehicles Taxation Act, 1951 (hereinafter to be referred as 'the Act'), Criminal Court has no jurisdiction to release a vehicle seized under the provisions of the Act. Feeling aggrieved by the aforesaid order, the petitioner filed revision petition before the revisional Court and the same was dismissed vide order dated 24-9-2012. Still dissatisfied, the petitioner is before this Court by way of this Criminal Misc. petition.
4. The legal question involved in this petition is "whether Criminal Court has jurisdiction under the provisions of Criminal Procedure Code to release a transport vehicle on “Supurdginama” which has been seized or detained under the provisions of the Act on the premises that due tax has not been paid and the vehicle was found to be plying or otherwise used in a public place."
5. Assailing the orders impugned before me, learned counsel for the petitioner submitted that even if a transport vehicle is seized or detained under the provisions of the Act on the ground that due tax has not been paid in respect of that vehicle, jurisdiction of the Criminal Court under the provisions of Criminal Procedure Code and more particularly under Sections 457 and 451 Cr. P.C. is not barred and such Court also has jurisdiction to release the seized vehicle on “Supurdginama”, when on an application moved before it the fact of seizure of the vehicle is reported to it. It was further submitted that despite the fact that legal position was brought to the knowledge of the Courts below, the same was not considered in right perspective and the application and the revision petition filed by the petitioner were dismissed without assigning proper reasons in support thereof. In support of his submissions, learned counsel for the petitioner relied upon the cases of Jawahar Lal v. State of Rajasthan reported in 2006 (1) WLC (Raj.) 484 : 2006 Cri LJ 2857 and the order dated 5-3-2012 passed by the Co-ordinate Bench of this Court in S. B. Criminal Misc. Petition No. 788/2012, Ramkaran v. State of Rajasthan.
6. On the other hand, learned Public Prosecutor by supporting the impugned orders submitted that in view of the provisions of the Act only Taxation Officer or any Officer authorized by the State Government is entitled to release a transport vehicle seized under the provisions of the Act and jurisdiction of Criminal Court is totally barred.
7. I have considered the submissions made on behalf of the respective pa
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