Shrikant Kumar And Anr vs. The State Of Assam

Crl.Rev.P./71/2023HC GauhatiGSTCNR GAHC01003250202325 April 2023Bench: HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND3 pages
AI SummaryPartly Allowed

Held

The Court allowed the petitioners to file a fresh application before the learned Magistrate for the zimma of the seized areca nuts, with the assurance that they would not be used for human consumption. The Magistrate was directed to pass appropriate orders, verifying the genuineness of the claim as per the State of Assam's SOP bearing No. CID-XI/SOP/Betel Nut/2021/3571 dated 16.09.2021. Regarding the vehicle (PB 05 AL 4737), the learned Magistrate was empowered to pass an order for its zimma to the custody of the registered owner, under terms deemed fit and proper. The custody of the vehicle was to be disposed of within one month from the date of the order. The Court did not expressly leave any issue undecided.

Facts

The petitioners, Shrikant Kumar and Yadwinder Singh, challenged an order dated 02.02.2023 by the JMFC, Sivasagar, which rejected their application for the zimma (custody) of seized areca nuts and a truck (Registration No. PB 05 AL 4737). The seizure occurred on 28.11.2022 during a search of the truck, which was found transporting 340 bags of areca nuts. The driver allegedly failed to produce valid documents and presented forged GST and UAP documents. The case was initially registered against the drivers and handyman under Sections 120B/379/413/468/420 IPC. The petitioners claim the areca nuts have deteriorated due to prolonged custody, rendering them unfit for human consumption, and that petitioner No. 1 invested heavily in their purchase.

Key Issues

1. Whether the learned Magistrate erred in rejecting the prayer for zimma of the seized areca nuts, considering their deterioration and the petitioner's investment (mixed question of law and fact). 2. Whether the learned Magistrate erred in rejecting the prayer for zimma of the seized truck bearing Registration No. PB 05 AL 4737 (mixed question of law and fact). Petitioner's Arguments: The petitioners argued that the areca nuts have become unfit for human consumption due to their prolonged custody, leading to irreparable loss for petitioner No. 1, who invested significantly in their purchase. They also contended that the rejection of the truck's zimma was improper, despite producing a Xerox copy of the registration certificate. Revenue's Arguments: The State submitted a status report indicating that the areca nuts are not fit for human consumption as per Food Safety and Standard Regulations. They also noted that the GST and UAP documents produced by the driver were fake. However, the Addl. P.P. suggested that if the petitioners assured the areca nuts would not be used for human consumption, a direction could be given to dispose of any application for their zimma.

Sections Cited

Section 401, Section 482, Section 120B, Section 379, Section 413, Section 468, Section 420

AI-generated summary — verify with the full judgment below

Before: HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

Date : 26-04-2023

Heard Mr. I. Rafique, learned counsel for the petitioners namely, [1] Srikant Kumar and [2] Yadwinder Singh. The petitioners have filed an application under Section 401 read with Section 482 Cr.PC read with Article 227 of the Constitution of India, challenging the legality and propriety of the impugned order dated 02.02.2023, passed by the JMFC, S

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.