ORDER :

1. Heard Mr. Rajendra Krishna, learned counsel for the petitioner and Mr. P.A.S. Pati assisted by Mr. Rohan Kashyap, learned counsel for the opposite party-State.

2. This criminal miscellaneous petition has been taken through Video Conferencing in view of the guidelines of the High Court taking into account the situation arising due to COVID-19 pandemic. None of the parties have complained about any technical snag of audio-video and with their consent this matter has been heard on merit.

3. This petition has been filed for quashing the order dated 26.02.2021 passed in Complaint Case No. 6858/2020 by the learned A.C.J.M. Ranchi, by which the indemnity bond filed by the petitioner for release of the vehicle bearing Registration No. JH-02R-9711 has been rejected with direction to send the copy of that order to the Secretary, Transport Department, Government of Jharkhand, Ranchi. The further prayer is made for direction to release the vehicle in question.

4. The Motor Vehicle Inspector, Ranchi has filed a prosecution report of vehicle bearing Registration No. JH-02R-9711 (Bus) which was seized on 09.10.2020 and said prosecution report has been filed in which the allegation has been levelled under Sections 207/177/179/182(A)(4) of the Motor Vehicle Act and under Sections 5/7/8/9/14/21/22/23/24/25/28(i)/29 of the Motor Vehicle Taxation Act and request has been made that the prosecution be started against the aforesaid provisions of Motor Vehicle Act and Motor Vehicle Taxation Act, since the motor vehicle was plying with dangerous/unsafe and invalid alteration in the bus body and the vehicle which found to be used without payment of proper Jharkhand State Road Tax.

5. On 22.10.2020, the learned A.C.J.M. Ranchi has taken cognizance of the offence under Sections 207/177/179/192(a)/182(A)(4)/196/190(2) of the CMV Act, 1988 and under Sections 5/7/8/9/14/21/22/23/24/25/28(i)/29 of the Jharkhand Motor Vehicle Taxation Act and, accordingly, summons were issued against the petitioner. The petitioner filed Miscellaneous Criminal Application No. 6484/2020 arising out of Complaint Case No. 6858/2020 under Section 207 of the Motor Vehicle Act read with Section 457 Cr.P.C. for release of the said seized vehicle and on 17.11.2020, the direction was issued to release the vehicle on following conditions:

Therefore, keeping all these facts in mind and also the principle laid down by the Hon'ble Supreme Court of India in the case of Sundarbhai Ambalal Desai vs. State of Gujarat, 2002 Supp. (3) SCR 39. The seized bus bearing Registration No. JH-02R-9711 is directed to be released in favour of its Registered Owner after filing an indemnity bond of Rs. 10,00,000/- (Ten Lakh only) with one surety of like amount subject to the payment of entire outstanding tax-liability i.e. Rs. 4,53,507/- (Rupees Four Lakh Fifty Three Thousand Five Hundred Seven only) imposed against him by the Taxing Officer/MVI of such amount whichever is assessed/modified by the competent authority in due course, if any to the Transport Authority and thereafter he shall submit the amount depositing receipt along with indemnity bond, accordingly. The petitioner is further directed to file an undertaking stating therein that he will not dispose off the vehicle and further will not make any material change in it during pendency of the case and will submit a colour photograph of vehicle along with Indemnity bond, failing to pay the tax-liability, as discussed above, the petitioner may liable for further action by the concerned authorities, in accordance with law and rules.

6. Thereafter, the petitioner filed an appeal before the Transport Commissioner, Jharkhand against imposition of tax and the Transport Commissioner, Jharkhand vide order dated 24.12.2020 directed the petitioner to file an appeal before the District Transport Officer, Ranchi, contained in Annexure-17 of the supplementary affidavit filed by the petitioner. The District Transport Officer, Ranchi vide letter dated 05.02.202