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1998 (2) JLJ 6
(FULL BENCH)
R.D. Shukla, A.R. Tiwari and N.K. Jain, JJ.
State of M.P. v. Rakesh Kumar Gupta
Cr. Revn. No. 433 of 1996; on reference made by Hon‘ble Single Judge;
Decided on 21.4.1998.
(2) Constitution of India -- Art. 246, VIIth Sch. List II Entries 56 and 57 -taxation on motor vehicles -- is the subject of State List. [Para 9
(3) Criminal P.C., 1973 -- Ss. 451 and 457 -- M.P. Motor Yan Karadhan Adhiniyam, 1991 -- S. 16 (3) n motor vehicle seized under S. 16 (3) of Adhiniyam -- provisions of Ss. 451 and 457 of the Code are not applicable. [Para 10
(4) Motor Yan Karadhan Adhiniyam, 1991 (M.P.) -- S.16 (3) -- Criminal P.C., 1973 -- Ss. 451 and 457 -- M.P. Motor Yan Karadhan Adhiniyam, 1991 -S. 16 (3) -- motor vehicle seized under S. 16 (3) of Adhiniyam -- provisions of Ss. 451 and 457 of the Code are not applicable. [Para 10
(5) Motor Van Karadhan Adhiniyam, 1991 (M.P.) -- S. 16 (3) (4) and 20 -- motor vehicle seized under S. 16 (3) -- can be got released under S. 16 (4) Criminal Courts have no jurisdiction to release vehicle -- owner of vehicle can file appeal under S. 20. 1994 (1) MPWN 126 overruled. M.P. No. 1025/93, M.P. No. 2052/93 and M.C.C. No. 509/93 approved. [Paras 15, 26 and 28
(6) Judge -- must not alter the material of which Act is woven -- he can and should iron out the creases. (1949) 2 KB 481 relied on. [Para 15
(7) Words and Phrases -- word ‘Tax" -- implies "compulsory exaction of money by proper authority for public purposes. " 60 CLR 263 relied on. [Para 16
(8) Words and Phrases – words ‘‘reason to believe" -- convey that there must be some rational basis to form the belief (1973) 3 SCC 265 followed. [Para 16
(9) Law -- prescribing a "mode" of doing certain thing -- such thing should be done in that ‘‘mode" only -- all other methods should be taken as forbidden. 1982 JLJ 805 and AIR 1936 PC 253 relied on. [Para 16
(10) Court --of authority -- alone should exercise discretion to which it is committed -- none else can do that. AIR 1984 SC 1183 followed. [Para 17
(11) Law -- must keep the promise to justice. AIR 1979 SC 855 followed.[Para 17
(12) Justice -- taw must keep the promise to justice. AIR 1979 SC 855 followed. [Para 17
(13) Interpretation of Statutes -- should not lead to manifest absurdity, futility, palpable injustice or absurd inconvenience or anomaly. AIR 1986 SC 137 followed. [Para 17
(14) Magistrate -- power of -- is not unlimited -- it is regulated by law -- he cannot order doing of an act in excess of power conferred upon him by law. 1967 JLJ SN 48 relied on. [Para 17
(15) Motor Van Karadhan Adhiniyam, 1991 (M.P.) -- Ss. 20 and 16 (4) -- owner of seized vehicle aggrieved by an order under S.16 (4) -- should file an appeal under S. 20 -- this is an efficacious and alternative remedy. 1994 MPLJ 681 relied on.• [Para 18
(16) Constitution of India -- Arts 226 and 227 -- M.P. Motor fan Karadhan Adhiniyam, 1991 -- S. 20 -- appeal under S. 20 -- is an efficacious and alternative remedy. 1994 SC MPLJ 681 relied on. [Para 18
(17) Jurisdiction -- of a forum taken away -- resort to such forum is misconceived. AIR 1986 SC 2197 followed. [Para 18
(18) Interpretation of Statutes -- no words should be considered redundant or surplus. AIR 1978 SC 17 followed. [Para 19
(19) Constitution of India -- Art. 226 -- normally extraordinary provision is unavailable when statutory forum is available. AIR 1994 SC 754 followed. [Para 20
(20) Courts -- have to act in a fair and reasonable manner. 1956 AC 696 relied on. [Para 24
(21) Statute -- remedy under onerous -- remedy is to got it amended -- till then law has to be obeyed. [Para 25
¼1½ naM izfØ;k lafgrk] 1973 && /kkjk 5 && fo‘ks"k vFkok LFkkuh; fof/k ds mica/k && lafgrk esa dqN&Hkh varfoZ"V gks] vizHkkfor jgrs gSA ¿ iSjk 8À
¼2½ Hkkjr dk lafo/kku && vuq- 246 lkroha vuqlwph 2 izfof"V 56 rFkk 57 && eksVj ;kuksa ij djk/kku && jkT; lwph dk fo"k; gSA ¿ iSjk 9À
¼3½ naM izfØ;k lafgrk] 1973 && /kkjk 451 rFkk 457 && e-iz- eksVj ;ku djk/kku vf/kfu;e] 1991 && /kkjk 16¼3½ eksVj ;ku] vf/kfu;e dh /kkjk 16¼3½ ds v/khu vfHkx`ghr && lafgrk dh /kkjk 451 rFkk 457 ds mica/k ykxw ugha gksaxsA ¿ iSjk 8À
¼4½ eksVj ;ku djk/kku vf/kfu;e] 1991 ¼e-iz-½ && /kkjk 16¼3½ && naM izfØ;k lafgrk] 1973 && /kkjk 451 rFkk 457 && e-iz- eksVj ;ku vf/kfu;e] 1991 && /kkjk 16¼3½ && eksVj ;ku] vf/kfu;e dh /kkjk 16¼3½ ds v/khu vfHkx`ghr && lafgrk dh /kkjk 451 rFkk 457 ds mica/k ykxw ugha gksaxsA ¿ iSjk 10À
¼5½ eksVj ;ku djk/kku vf/kfu;e] 1991 ¼e-iz-½ && /kkjk 16¼3½¼4½ rFkk 20 && eksVj ;ku /kkjk 16¼3½ ds v/khu vfHkx`ghr && /kkjk 16¼4½ ds v/khu NqM+k;k tk ldrk gS && nkafMd U;k;ky;ksa dks ;ku NksM+us dh vf/kdkfjrk ugha gS&& ;ku dk Lokeh /kkjk 20 ds v/khu vihy dj ldrk gSA 1994¼1½ e-iz- ohDyh uksV~l 126 myVk x;kA iz-;k- Ø- 2052@93 rFkk iz-fl-ek- Ø- 503@93 vuqeksfnrA ¿ iSjk 15] 26 rFkk 28À
¼6½ U;k;ky; && vf/kfu;e ds rkus&ckus esa ifjorZu ugha djsxk && og lyoVsa nwj rd ldrk gS] djuk pkfg,A ¼1949½ 2 ds ch 481 voyafcrA ¿ iSjk 15À
¼7½ ‘‘kCn rFkk okD; && ‘‘kCn **dj** && **leqfpr izkf/kdkjh }kjk yksd iz;kstuksa ds fy, /ku dk vfuok;Z vkgj.k** vfoof{kr gSA 60 lh ,y vkj 263 voyafcrA ¿ iSjk 16À
¼8½ ‘‘kCn rFkk okD; && ‘‘kCn **fo‘okl djus dk dkj.k** && O;Dr gksrk gS fo‘okl xfBr djus ds fy, dqN ;qfDr;qDr dkj.k vo‘; gksuk pkfg,A ¼1973½3 ,l lh lh 265 voyafcrA ¿ iSjk 16À
¼9½ fof/k && dksbZ dke djus ds fy, dksbZ **<ax** fofgr fd;k tkuk && og dsoy mlh **<ax** ls fd;k tk ldrk gS && vU; lHkh <ax fuf"k) ekus tk,¡xsA 1982 ts ,y ts 805 rFkk , vkb vkj 1936 ih lh 253 voyafcrA ¿ iSjk 16À
¼10½ U;k;ky;&& izkf/kdkjiw.kZ U;k;ky; && foosdkf/kdkj dk iz;ksx ogh djsxk] ftls lkSaik x;k gS && vU; dksbZ ;g ugha dj ldrkA , vkb vkj 1984 ,l lh 1183 vuqlfjrA ¿ iSjk 17À
¼11½ fof/k && U;k; ds izfr opu dk fuokZg fd;k tkuk pkfg,A , vkb vkj 1984 ,l lh 1183 vuqlfjrA ¿ iSjk 17À
¼12½ U;k; && fof/k }kjk U;k; ds izfr opu dk fuokZg fd;k tkuk pkfg,A , vkb vkj 1984 ,l lh 1183 vuqlfjrA ¿ iSjk 17À
¼13½ fof/k dk fuoZpu && izDV vlaxfr] O;FkZrk] lqLi"V vU;k; vFkok vk;qDr vlqfo/kk ;k vfu;ferrk dh vksj ys tkus okyk ugha gksuk pkfg,A , vkb vkj 1986 ,l lh 137 vuqlfjrA ¿ iSjk 17À
¼14½ eftLVªsV && ‘kfDr && vlhfer ugha gS && ;g fof/k }kjk fofu;fer gS && og] fof/k }kjk mls iznÙk ‘kfDr ds vf/kD; esa dksbZ dk;Z fd, tkus dk vkns‘k ugha dj ldrkA 1967 ts ,y ts ,l ,u 48 voyafcrA ¿ iSjk 17À
¼15½ eksVj ;ku vf/kfu;e] 1991 ¼e-iz-½ && /kkjk 20 rFkk 16¼4½ && /kkjk 16¼4½ ds v/khu vkns‘k ls O;fFkr vfHkx`ghr ;ku dk Lokeh && /kkjk 20 ds v/khu vihy djuk pkfg, && ;g izHkkoh vkSj vkuqdYfid mipkj gSA 1994 ,e ih ,y ts 681 voyfcrA ¿ iSjk 18À
¼16½ Hkkjr dk lafo/kku && vuq- 226 rFkk 227 && e-iz- eksVj ;ku djk/ku vf/kfu;e] 1991 && /kkjk 20 && /kkjk 20 ds v/khu vihy && izHkkoh vkSj vuqdYih mipkj gSA 1994 ,e ih ,y ts 681 voyafcrA ¿ iSjk 18À
¼17½ vf/kdkfjrk && U;k;ky; dh vf/kdkfjrk gVk yh xbZ && ,sls U;k;ky; dk vkJ; Hkzkar /kkj.kk gSA , vkb vkj 1986 ,l lh 2197 vuqlfjrA ¿ iSjk 18À
¼18½ fof/k dk fuoZpu && fdlh Hkh ‘‘kCn dks O;FkZ vFkok vuko‘;d ugha ekuuk pkfg,A , vkb vkj 1978 ,l lh 17 vuqlfjrA ¿ iSjk 19À
¼19½ Hkkjr dk lafo/kku && vuq- 226 && lkekU;rrk vlkekU; mica/k vuqiyC/k gksrk gS tc dkuwuh U;k;ky; miyC/k gksA , vkb vkj 1994 ,l lh 754 vuqlfjrA ¿ iSjk 20À
¼20½ U;k;ky; && _tq vkSj ;qfDr;qDr jhfr ls dke djuk gksrk gSA 1956 , lh 696 voyafcrA ¿ iSjk 24À
¼21½ dkuwu && ds v/khu mipkj nqoZg && mipkj mls la‘kksf/kr fd;k tkuk gS && rc rd fof/k dk ikyu fd;k gh tkuk gksxkA ¿ iSjk 25À
Tiwari J. -- 1. "No light", said Milton in Paradise Lost, "but rather darkness visible". But Courts, determined to secure harmony and spurn antinomy between law and justice, search ('light" in lexicon of law in a surge of an urge to say ''no darkness, but only light visible". In such determination, resting on linchpin of epicerastic exercise, Courts bear in mind that ''law" has to enchisel "flaw" and ensure "flow" in doctrinal direction. After all, no one can have a droit in recourse to opposite course. This inbred intendment aptly takes us to the issue to be unknotted.
2. The issue is manifest conflict in two decisions of equal vigour.
3. One of us (Hon'ble Shukla J), sitting single, found, while hearing this criminal revision presented by the State under Section 397 of the Code of Criminal Procedure (For short the 'Code') against the order' dated 24.07.96, rendered by the Judicial Magistrate First Class, Indore (Motor Vehicle Magistrate) in O.A. No. 11471/96, thereby directing release in purported exercise of power under Section 457 of the Code, of Passenger Bus No. MP 09-S-1820 plying between Gwalior and Indore and seized and detained by the Taxation Authority (The Transport Inspector) on 18.07.96 in terms of Section 16 (3) of the M.P. Motor Yan Karadhan Adhiniyam, 1991 (For short' Adhiniyam') on the fulcrum of non-possession of valid permit, as required under section 66 of the Motor Vehicles Act, 1988 (For short 'The Act') and non-payment of tax leviable under the Act, on Supratnama of 9 lakhs, supported by surety of equal value, on specified conditions, discordant sound in two Divisional Bench decisions -- One : Brahmanand v. State of M.P. (1994 MPWN (I) 126 -- decided by Hon'ble Kokje and Shukla JJ. -- holding in M.P. No. 1388/92 on 02.12.93 that "A Criminal Court of competent jurisdiction would, therefore have jurisdiction to grant temporary custody of the vehicle under the Code of Criminal Procedure" even when seized and detained under Section 16 (3) of the Adhiniyam and two : Durgaprasadv. MN Gupta and others (F.A. No. 116/1971 decided by Hon'ble G.P. Singh and C.P. Sen JJ. holding in F.A. arising out of suit for damages on 26.02.75 that" A Magistrate has no jurisdiction under that provision to release the vehicle seized under Section 18 (3) of the Act" (M.P. Motor Vehicles (Taxation of Goods) Act, 1962 -- repealed by Adhiniyam of 1991 in terms of Section 26) and forwarded the case on 24.02.97 to be laid before Hon'ble the Chief Justice to constitute Full Bench to resolve the conflict and opine as to which of the two sounds in regard to "yes" or "no" to the jurisdiction of Criminal Courts has sonority to law i.e. Adhiniyam vis-a-vis Code.
4. As noted in proceedings of 24.02.1997, tax, as leviable, is said to been paid by the Non-applicant (owner of the vehicle) after release on Supratnama and surety. This purpose, as envisaged under Section 16 (3) of Adhiniyam, i.e. seizure and detention for "the realisation of tax due", thus appears to have been achieved.
5. The issue before us is to determine as to whether or not criminal Court has jurisdiction to release vehicle, even temporaily on Supratnama under provisions of the Code when seized by the Taxation Authority or by any other officer, authorised by the State Government in this behalf, on the ground of specified faults and defaults and thus, to decide as to which of the aforesaid two decisions laid down the correct law and should hold the field hereafter. ? The allied question is whether order dated 24.07.96 and consequent Supratnama are, irrespective of determination of the aforesaid issue, liable to be incinerated at this distance of time after undisputed payment of tax as was due.? The submission on 24.02.97 before Single Bench was that the issue, after discharge of liability of tax, had become academical. "True it is that law cannot run smooth course in state of tenebrosity. When there is a question of enomity of absence or presence of jurisdiction of Criminal Co
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