Shree Tirupati Trading Company And ORS v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.6656 of 2017 ===========================================================

1. Shree Tirupati Trading Company through its Director Cum Authorized Signatory Pankaj Chabra, Son of Mr. Anand Chabra, resident of Plot No. 114/617, Shishupal Garh, Anand Vihar, Kurda, P.S. Kurda, District Bhubneshwar, Orissa.

2. M/s Maruthi International Trading through its Director cum Authorized Signatory Deepak Chabra, Son of Mr. Anand Chabra, resident of BU/214, Pitampura, P.S. Pitampura Dist, New Delhi.

3. Bombay Kandla Transport (P) Ltd. through its Authorized Signatory, Rajeev Kumar Thakur, Son of Sri Lal Babu Thakur, Resident of Mohalla Pathar Gali, Janta Road, P.S. Gardanibagh, District- Patna. .... .... Petitioners

Versus

1. The State of Bihar through the Commissioner, Commercial Taxes Department, Government of Bihar, Patna.

2. The Director General of Police, Bihar, Patna.

3. The Superintendent of Police, District- Kaimur (Bhabhua) Bihar.

4. The Deputy Commissioner, Commercial Taxes, Integrated Check Post, Karamnasha, District Kaimur.

5. The Sub Divisional Police Officer, Mohania, District- Kaimur Bihar.

6. The Officer in Charge Mohania Police Station, District Kaimur, Bihar. .... .... Respondents =========================================================== Appearance :

For the Petitioners : Mr. Prabhat Ranjan, Advocate. For the Respondents : Mr. Vikash Kumar, S.C. 11. =========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date: 04-05-2017 Challenging the action of the respondents since had seized two vehicles in question bearing Registration No. HR-38T 2202 and NL 01N 1832, the petitioners have filed this writ petition commanding and seeking release of the Trucks and goods of the petitioners for maximum detention.

Patna High Court CWJC No.6656 of 2017 dt.04-05-2017 2/3 Learned counsel representing the State Government, Sri Vikash Kumar, informs us that even though initially the vehicles were seized under apprehension that the same were carrying illicit liquor which is prohibited in the State of Bihar but on search and seizure, it was found to be carried certain goods like, Pan Masala and Tobacco. However, now the matter is under consideration that the respondent no. 4, the Deputy Commissioner, Commercial Taxes, Kaimur, with regard to receiving of tax and penalty under Section 60(4) of the Bihar Value Added Tax, the official has initiated process by issuing of notice to both the owner of the vehicles and driver and after issuing notice under Section 60(4) to the same is now pending before the respondent no. 4 and the respondent no.

4 on being satisfied with regard to the bonafide in transportation of the goods in vehicles in question after completing the statutory process will pass appropriate order, respondent no. 4, may proceed and within a period of 72 hours of presentation of the documents etc., by the petitioners may release of the vehicles and goods, it would be for the respondent no. 4, the Deputy Commissioner, Commercial Taxes, Kaimur, to direct for release of the vehicles and goods on surety being furnished by the petitioners or any other condition being imposed. If within 72 hours of presentation of the application no action is taken, the petitioners shall be liberty to approach this Court for release of the vehicles and goods.

Patna High Court CWJC No.6656 of 2017 dt.04-05-2017 3/3 The petitioners are granted liberty to submit the documents and proof with regard to bonafide transfer of the goods after payment of tax and deduction before the competent Authority or document showing permission for transport of the goods in the vehicles as per law. With the aforesaid, the petition stands disposed of. (Rajendra Menon, CJ) (Sudhir Singh, J) U.K./- AFR/NAFR NAFR CAV DATE N/A Uploading Date 10.05.2017 Transmission Date