Katakam Swathy vs. The State Of Telangana
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The petitioner, Katakam Swathy, operating a Kiranam shop, purchased approximately 21.20 quintals of white jaggery from Zeevan Trading Company, Hyderabad, supported by way bills and a GST registration certificate. While transporting the jaggery in a trolley, it was seized by Respondent No. 3, the Station House Officer, Maripeda Police Station, based on FIR No. 216 of 2023, dated September 26, 2023. The petitioner contends that white jaggery is for domestic use, not a prohibited item, and its seizure under the Excise Act is impermissible. The petitioner sought the release of the seized stock, valued at Rs. 11,700, by furnishing a personal bond for its value.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the 2nd respondent, the Deputy Commissioner of Prohibition and Excise, under Section 46 of the Telangana State Excise Act, 1968, for the release of the seized white jaggery. The 2nd respondent was directed to examine the application and pass appropriate orders for releasing the seized jaggery within two weeks from the date of receipt of the order. This release is subject to the petitioner furnishing a personal bond equivalent to the value of the seized stock. The Court did not explicitly rule on the legality of the seizure itself but provided a procedural path for the release of the goods.
Key Issues
1. Whether the seizure of white jaggery, used for domestic purposes and not a prohibited item, by the police under the Telangana State Excise Act, 1968, is legally permissible? The petitioner argued that the seizure was illegal and arbitrary as white jaggery is not a banned or prohibited item and is used for domestic purposes, thus not falling under the purview of the Excise Act. The petitioner also contended that the inaction of the 2nd respondent (Deputy Commissioner of Prohibition and Excise) in releasing the stock, despite the offer to furnish a personal bond, was unjust. The respondents, through the Assistant Government Pleader, stated that the jaggery was seized after a search, a case was registered under Section 34(e) of the Telangana State Excise Act, 1968, and the Deputy Commissioner is the competent authority for release or confiscation.
Sections Cited
Section 34(e), Section 46
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
r) THE HON'BLE SRI IUSTICE C. V. BHASKAR REDDY WRIT PETITION NO.27725 OF 2023 ORDER: The writ petition is filed seeking following relief: "......to issue a Writ, Order or direction more particularlg one in the nature of Wft of Mandamus declaing in action of the N respond.ent is not to relea.se the uhite jaggery Stock 11.7 quintals of u-thite jogg"ry total 1170 Kgs that total ualue is Rs. 11,70O/ seized in FIR No. 216 of 2023 dated 26.09.2023 seized of petitioners stock in-spite of petitioner readiness of fumish a personal bond for ualue of the stock ulas being illegal arbitrary ond unjust also Article 14, 19, 21 ond 3O0A of tte Constitution of India and. corseqtentlg direct the 2nd respond_ent to order for release of the uhite jaggery stock to the petitioner and to grant such other relief or reliefs......" 2 The case of the petitioner is that he is running Kiranam shop under the name and style of M/s. Bhargav Traders at H.No.S- 9-89 Main Road, Maripeda Sub Post Office, Maripeda Bungalow, Mahabubabad District. It is the further case of the petitioner that he had purchased white jugg.ry weighing abofi 21.20 quintals from Zeevan Trading Company at Hyderabad through the way bill It is the further case of the petitioner that in spite of showing the way bills and GST registration certificate, respondent No.3 seized the white jaggery, which is carrying in Boiero trolley bearing No. TS 26 T 9015. It is the further case of the petitioner that white jaggery is -s-- -\. 2 used for domestic purpose and not prohibited and not banned item as per law, therefore, the respondents-police seizing of the white jagg.ry is not permissible under the provisions of the Excise Act. J Leamed Assistant Government Pleader for Prohibition and Excise, on instructions, would submit that after conducting search, the respondents-police have seized the jaggery stock and registered a case in Crime No.216 of 2023, dated26.09.2023 under Section 34(e) of the Telangana State Excise Act, 1968. Learned Assistant Govemment Pleader further submitted that the Deputy Comrnissioner of Prohibition and Excise is the competent authority to release the seized articles or for conJiscation of the same. The petitioner prayed this Court to permit him to make an application under Section 46 of the Telangana State Excise Act, 1968 on the file of the Deputy Commissioner, Excise for releasing the white iaggery seized in Crime No.216 of 20'23. 4. [n view of the above submissions, this writ petition is disposed of granting liberty to the petitioner to make an application before respondent No.2-Deputy Commissioner of Prohibition and 3 Excise under Section 46 of the Telangana State Excise Act, 1968 for releasing the white jaggery seized in Crime No.216 of 2023 and If such an application is filed, respondent No.2 is directed to examine the same and pass appropriate orders for releasing the seized jugg"ry within a period of two (2) weeks from the date of receipt of a copy of this order subject to the petitioner furnishing personal bond of equivalent value of the stocks. As a sequel thereto, miscellaneous petitions, if any, pending shall stand closed. No order as to costs. //// EDD SECTIO FFICER Y R ,o,.,. ,n" principal Secretary, Excise Department, secretariat, State of relangana' Hvderabad.
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HIGH COURT DATED:0911012023 ORDER WP.No.27725 of 2023 DISPOSING OF THE WRIT PETITION WITHOUT COSTS (\'\ /a-;:;.c STATco ',, (.: 1 r 0t1N8 :. ./ i-, : r_) , € .\
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.