HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 1693/2026 Jogendra Singh S/o Balwan Singh, Aged About 50 Years, R/o Nangal Khedi, District Panipat, Hariyana ----Petitioner Versus

1. The Member Rajasthan Tax Board, Ajmer

2. Commissioner Of Excise, Government Of Rajasthan, Abkari Bhawan, 2-Gumaniyawala, Panchwati, Udaipur-

313001 ----Respondents For Petitioner(s) : Mr. Girish Kumar Sankhla For Respondent(s) : --

HON'BLE MR. JUSTICE SUNIL BENIWAL

Order

27/01/2026

1. The present writ petition has been preferred being aggrieved by the order dated 26.05.2025 (Annexure-6) passed by the Commissioner of Excise, Udaipur, so also the order dated 06.11.2025 (Annexure-9) passed by the Rajasthan Tax Board Ajmer.

2. Learned counsel for the petitioner contends that the registered vehicle owned by the present petitioner was attached on a contractual basis with Ritco Logistic Limited. He further submits that certain illegal liquor was being transported by the driver engaged by Ritco Logistic Limited, which was seized by the Department and considering the fact that the vehicle was owned by the present petitioner, a penalty of ₹20,00,000/- was imposed upon him.

3. Being aggrieved by the said order, the petitioner preferred an appeal before the Rajasthan Tax Board Ajmer. The Rajasthan Tax Board Ajmer, while recording the fact that the petitioner has not been named in the FIR, observed that the issue with regard to the involvement of the present petitioner is yet to be finally decided and taking note of the said fact, the penalty imposed by the Excise Commissioner was reduced from Rs.20,00,000/- to Rs.15,00,000/-. It is submitted that the petitioner has already deposited a sum of Rs.5,00,000/- and further undertakes to deposit another sum of Rs.5,00,000/- along with a surety for the balance amount of Rs.10,00,000/-.

4. Considering the submissions made above, issue notice. Issue notice of the stay petition as well.

5. Meanwhile, and till the next date, effect and operation of the order dated 26.05.2025 (Annexure-6) passed by the Commissioner of Excise, Udaipur, as also the order dated 06.11.2025 (Annexure-9) passed by the Rajasthan Tax Board Ajmer, shall remain stayed, subject to the condition that the petitioner deposits a sum of Rs.5,00,000/- within a period of 15 days from today along with a surety for sum of Rs.10,00,000/-. On depositing the such amount, respondent Department shall release the vehicle in question.

6. Needless to observe that in case of failure on the part of the petitioner to comply with the aforesaid condition, the petitioner shall be liable to deposit the entire amount as directed by the Rajasthan Tax Board, Ajmer.

8. In the event, the petitioner succeeds in the writ petition, the amount so deposited shall be refunded to the petitioner.

(SUNIL BENIWAL),J

21-Ashutosh/-