- (1.) THIS writ petition is laid by petitioner seeking annulment of the order passed by the respondent Excise Commissioner, Bikaner, deciding his application for release of seized vehicle used in illegal transportation of liquor.
(2.) THE learned Excise Commissioner after examining the matter in its entirety, while resorting to Section 54 of the Rajasthan Excise Act, 1950 (hereinafter referred as the Act of 1950) has found the petitioner guilty and invoking Section 69(1)(e) of the Act of 1950 confiscated the vehicle under Section 69(4) of the Act of 1950. In the final outcome, the learned Addl. Excise Commissioner while imposing penalty has directed release of confiscated vehicle on depositing the amount of penalty within stipulated time else to auction the confiscated vehicle. Learned counsel for the petitioner submits that the order passed by the learned Excise Commissioner is illegal and contrary to the provisions of the Act of 1950 and as a consequence to the same, the petitioner has been deprived of his vehicle in an absolutely arbitrary manner. While questioning the penalty, learned counsel would urge that the same is not commensurating with the market value of the vehicle.
(3.) PER contra, Dr. Sachin Acharya, learned counsel for the respondents submits that against the impugned order, statutory remedy of appeal is available to the petitioner and the said remedy of the appeal is provided under Section 9 -A of the Act of 1950. Section 9 -A of the Act of 1950 is reproduced as infra: "Section 9 -A ­ Appeals and Revision ­ (1) An appeal shall lie ­ (a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and (b) to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003)] from any order passed by the Excise Commissioner under this Act otherwise than on appeal: (2) Any appeal under Sub -sec. (1) may be preferred at any time within sixty days from the date of the order complained of. (3) The decision of the Excise Commissioner or Division Bench of the [Rajasthan Tax Board] as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub -sec.(4), be final. (4) The Division Bench of the Rajasthan Tax Board may revise any order passed on appeal by the Excise Commissioner. Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against. (5) Any revision under Sub -Sec. (4) may be preferred at any time within thirty days form the date of the order complained of. ;