JOGINDAR SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) These two writ applications [C.W.J.C. No. 3733 of 1993 (R) and C.W.J.C. No., 3951 of 1993(R)] are being disposed of by this judgment.

(2.) The first writ application has been filed by Johal Tractors, a partnership firm and two of its partners, Surjit Singh and Devinder Singh seeking writ, order or direction for quashing the order dated 5.7.1991 of the second respondent, the Member Board of Revenue, Bihar and also for cancelling the order seizing the properties of the petitioners and for their return. The Member, Board of Revenue by his order had dismissed the appeal filed by Johal and Company, who is the petitioner in the second writ application, confirming the order of the authorities below holding Johal and Company liable for shortage of foreign liquour in its warehouse and demanding duty of excise amounting to Rs. 28,11,997.08 paise. It would appear, in terms of this order the authorities seized certain properties which Johal Tractors claim to be their's towards the demand of Excise duty.

(3.) We find that when the first writ application was filed, there were three petitioners but subsequently after seeking amendment Johal and Company was also added as fourth petitioner. There are five respondents, namely, (1) State of Bihar through Secretary, Department of Excise, (2) The Member, Board of Revenue, (3) Assistant Commissioner of Excise, Dhanbad, (4) Sub-Inspector of Excise, Sadar Circle, Dhanbad and(5) Maruti Udyog Ltd. It would appear that Maruti Udyog was added as a respondent as the petitioners have stated that the cars seized from them by respondent Nos. 3 and 4, in fact were owned by Maruti Udyog Ltd. and the first petitioner was merely a dealer. Subsequently the petitioners have also challenged the order of the lower authorities levying duty of Excise which we would discuss a little later.