Eddala Subhadra vs. The State Of Telangana
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The petitioner, Eddala Subhadra, proprietor of Dinesh Traders, purchased 150 quintals of white jaggery valued at Rs. 1,40,000/- and paid GST. On December 11, 2023, a vehicle carrying this jaggery was stopped by the Station House Officer, Mattampalli, and the stock was seized. A case was registered as FIR No. 319 of 2023 under Section 34(e) of the Telangana Excise Act, 1968, despite the driver producing all relevant documents. The petitioner approached the Deputy Commissioner of Prohibition and Excise for the release of the seized stock, but it was refused. The petitioner is ready to furnish a personal bond for the value of the stock.
Held
The Court disposed of the Writ Petition by granting liberty to the petitioner to file an appropriate application before the Deputy Commissioner of Prohibition and Excise (respondent No. 2) for the release of the seized stock. The Court directed respondent No. 2 to release the stock upon the filing of such an application, subject to the petitioner furnishing a bond to the value of the seized stock. The Court did not delve into the legality of the seizure or the merits of the case under the Excise Act, focusing instead on facilitating the release of the goods upon the petitioner's compliance with furnishing a bond. The issue of whether the inaction was illegal, arbitrary, and unjust was implicitly addressed by directing the release upon furnishing a bond, thereby resolving the petitioner's immediate grievance.
Key Issues
1. Whether the inaction of the 2nd respondent (Deputy Commissioner of Prohibition and Excise) in not releasing the seized white jaggery stock, despite the petitioner's readiness to furnish a personal bond for its value, is illegal, arbitrary, and unjust under Articles 14, 19, 21, and 300A of the Constitution of India? Petitioner's arguments: The petitioner contended that white jaggery is for domestic use and not prohibited. They argued that the seizure and subsequent inaction to release the stock, even with an offer to provide a personal bond, were illegal and arbitrary. The petitioner sought a direction for the release of the stock. Respondents' arguments: The respondents stated that the police seized the jaggery and registered a case under Section 34(e) of the Telangana Excise Act, 1968. They further submitted that the Deputy Commissioner of Prohibition and Excise is the competent authority to release or confiscate seized articles.
Sections Cited
Section 34(e) of the Telangana Excise Act, 1968, Section 46 of the Act, 1968
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION No.34997 OF 2023 ORDER: This Writ Petition, under Article 226 of the Constitution of India, is fi1ed seeking the following relief '.-to issue an appropriate Writ, Order or Direction more particularly one in the nature of Writ of Mandamus declaring in action. of 2nd respondent in not releasing the white jaggery i.e., 14 Tones, total value is Rs.1,4O,00O/- seized in FIR No-319 of 2023, dated lL.l2-2O23, in spite of petitioner is ready to furnish personal bond for the value of the stock, as being illegal, arbrtrar] and unjust under Articles 14, 19,21 and 300A of the Constitution of lndia and consequently to direct the 2"d respondent to order for release of the \r'hite jaggery stock to the petitioner.."
Heard learned counsel for the petitioner and learned Government Pleader for Prohibition arrd Excise appearing for the respondents. Perused the record.
The petitioner is running Kirana shop in the name and style of M/s. Dinesh Traders at H.No.22-925/B, Revenue Ward No.22, Puttur Road, Chittoor District, Andhra Pradesh. The case of the petitioner is that she purchased white jaggery weighing 150 quintals (3OO bags) from Ambika Enterprises and paid GST Tax vide GST Registration No.37DWQPSO845J1ZS by engaging vehicle i.e., Lorry bearing registration No.TN-2S-BJ- 1821. It is further case of the petitioner that on 11.12.2023 at about 2 I :00 hours, respondent No.3 stopped the subject vehicle
-. v- 2 and seized the jaggery and registered a case in Crime No.319 of 2023, dated 11.L2.2O23 for the offence punishable under Section 34 (e) of the Telangana Excise Act, 1968 (for short, ,the Act, 1968'), in spite of the driver of the vehicle produced all the relevant documents.
Learned counsel for the petitioner submitted that the white jaggery is used for domestic purpose and it is not prohibited. Learned counsel further submitted that after registration of crime, the petitioner approached respondent No.2 along with relevant documents for release of stock, but respondent No.2 refused to release the stock. Learned counsel for the petitioner submitted that since 11.12.2023 the stock is lying in the premises of respondent No.3. 5. Learned Assistant Government pleader for Prohibition and Excise, on instructions, would submit that a-fter conducting search, the respondent-police have seized the i^*.O and registered a case in Crime No. 319 of 2023, d,ated, 11.12.2023 for the offence punishable under Section 34 (e) of the Telangana Excise Act, 1968. Learned counsel further submitted that the Deputy Commissioner of prohibition and Excise is the competent authority to release the seized articles or to confiscate the same to the Government.
3
At this stage, learned counsei for the petitioner submits that liberty may be granted to the petitioner to hle an application under Section 46 of the Act, 1968 before the Deputy Commissioner of Prohibition and Excise for release of stock seized in Crime 319 of 2023, dated 11.12.2023. 7. In view of the above said submissions, the Writ Petition is disposed of giving liberty to the petitioner to fi1e an appropriate. application before respondent No.2-Deputy Commissioner of Prohibition & Excise, Nalgonda, Nalgonda District, for release of the stock seized in Crime No.3 19 of 2023, dated 1 1.1,2.2023. On hling of such application, respondent No.2 is directed to release the stock subject to petitioner furnishing bond to the value of the stock seized. There shall be no order as to costs. Miscellaneous petitions, if any, pending in this writ petition shall stand closed. /T" ,- MoHD s4NAuft#tsr"ffi .4/ SECTION OFFICER ;iit"}3ir&Uffl ru'g?'#::::':::;H":::il::":Tff '; 1$*dl#ii'gtwfl+*rsi:E1*!il"Iqal'#"J*"" BSK R[$'^-- To,
HIGH COURT DATED: 2911212023 ORDER WP.No.34997 of 2023 DISPOSING OF THE WRIT PETITION WITHOUT GOSTS JIN ?[?[ NG t o P s E e 1 ( sTArt * qd $s YVLA- )
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.