Kant Tripathi, J. - (1.) HEARD the learned counsel for the petitioner, learned standing counsel and the learned AGA for the respondents and perused the record.
(2.) THIS is a writ petition for quashing the order dated 9.5.2011 passed by the Additional District and Sessions Judge, Court No.11, Muzaffarnagar in criminal appeal No. 107 of 2011 as well as the order dated 23.2.2011 passed by the Additional Chief Judicial Magistrate, Kairana, district Muzaffarnagar in case crime No. 1051 of 2010, police station Shamli, district Muzaffarnagar. It appears that certain goods alongwith truck No. UP - 78/BT 4345 have been seized by the police of police station Shamli district Muzaffarnagar in connection with the aforesaid case. The Commercial Tax Department was invoiced by the police as there was alleged evasion of commercial tax. Mr. D.K. Mathur, Additional Commissioner, Commercial Tax, Allahabad, Mr. J.P. Agarwal, Additional Commissioner Grade -2, Commercial Tax, Allahabad and Mr. Ram Chandra, Assistant Commissioner, Commercial Tax, Muzaffarnagar, are present in person. Mr. Ram Chandra, Assistant Commissioner stated that he has already inspected the goods and assessed their value for the assessment of tax and the goods are no more required for the assessment.
(3.) MORE so, the aforesaid goods as well as the truck are "case properties" in the aforesaid criminal case. The learned Additional Chief Judicial Magistrate, Kairana seems to have rejected the prayer of the petitioner for release on the ground that the matter was pending for investigation and papers pertaining to the goods were forged and not genuine. The learned Additional Sessions Judge was also of the same view. The learned counsel for the petitioner submitted that the petitioner may be required to furnish adequate security in lieu of goods to be released by the Magistrate, who undertakes to do so if the Magistrate so requires him.;