SANGEET LODHA,J - (1.) This writ petition is directed against the order dated 9.2.16 passed by the Additional Commissioner, Excise, Jodhpur, whereby the petitioner's vehicle carrying illicit liquor has been ordered to be confiscated and alternatively, the petitioner is directed to deposit the penalty quantified at Rs.2,50,000/- and get the vehicle released.
(2.) Learned counsel appearing for the petitioner submitted that petitioner is ready to avail the alternative remedy of appeal available under Section 9A of the Rajasthan Excise Act, 1950 ( for short "the Act"). It is submitted that the vehicle of the petitioner seized by the respondents is kept in open for a long time then, it is bound to be damaged and therefore, the same may be directed to be released on 'supurdaginama'. It is further submitted that the appeal to be filed by the petitioner at this stage, shall be barred by limitation and therefore, the appropriate directions may be issued to the Appellate Authority to condone the delay and decide the appeal on merits.
(3.) Learned counsel appearing for the respondents submitted that as per proviso to sub-section (4) of Section 9A, no appeal can be entertained by the Appellate Authority unless it is accompanied by satisfactory proof of 75% of the amount of demand created by the order appealed against and therefore, the question of the petitioner's vehicle being released without depositing 75% of the demand created by the order sought to be appealed against, does not arise.;