- (1.) The present Writ Petition has been filed by the petitioner under Article 226 of the Constitution of India making the following prayers: " (i) Issue a writ, order or direction in the nature of certiorari quashing the seizure memo dated 10.01.2012 seizing 183.293 kg silver ornaments passed by the Assistant Commissioner, Commercial Tax, Mobile Squad, Allahabad respondent no.1 (Annexure No. 18); (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent no. 2 Additional Chief Judicial Magistrate (North Central Railway), Allahabad and Respondent no.3, Prabhari Nirakshak Thana Railway Protection Force, North Central Railway Allahabad to release 183.293 kg of silver ornaments under detention since 29.11.2011; (iii) Issue a writ, order or direction be issued as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; (iv) Award the costs of the petition to the petitioner."
(2.) From the averments made in the Writ Petition, it appears that two persons, namely, Vinod Kumar Tripathi and Vijay Kumar Bind were arrested by the Railway Police Force along-with 6 bags of silver ornaments.
(3.) A Complaint under Sections 163, 145, 146 and 137 of the Railways Act, 1989 was lodged against the aforesaid two persons. While the criminal case was going-on before the Additional Chief Judicial Magistrate (North Central Railway), Allahabad, the respondent no.1 issued a Notice dated 20th December, 2011 under Section 48 read with Section 51 of the U.P. Value Added Tax Act, 2008 (in short "the VAT Act") to the aforesaid two persons, inter-alia, requiring them to show-cause as to why the aforesaid silver ornaments be not detained/seized.;