Gopal Kundu vs. State Of Chhattisgarh

WPCR/308/2023HC ChhattisgarhGSTCNR CGHC01023287202324 July 2023Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE SMT. JUSTICE RAJANI DUBEY4 pages
AI SummaryDismissed

Held

The High Court dismissed the writ petition on the ground that the petitioner has an alternative efficacious remedy of revision under Section 47C of the Chhattisgarh Excise Act, 1915. The Court acknowledged the petitioner's submissions regarding the confiscation order and the subsequent acquittal but found that the statutory remedy of revision was available. The Court explicitly reserved liberty in favour of the petitioner to file a revision under Section 47C of the Act of 1915. The Court did not decide on the merits of the confiscation order or the petitioner's claim for the release of the vehicle, as the matter was disposed of on the procedural ground of alternative remedy. The reasoning is based on the principle that writ jurisdiction is discretionary and should not be exercised when a statutory remedy is available and adequate.

Facts

The petitioner, Gopal Kundu, filed a writ petition challenging an order dated 27.12.2022 by the Excise Commissioner and an order dated 19.09.2022 by the Collector, Kanker. The Collector ordered the confiscation of the petitioner's vehicle, CG-19-BD-2189, which had been lying at the Police Station Bande since 20.09.2020. The petitioner argued that the confiscation order was passed without considering that the vehicle's involvement in a crime under Section 34(2) of the Chhattisgarh Excise Act, 1915, was not yet decided by a competent court. The petitioner's appeal against the Collector's order to the Excise Commissioner was dismissed. Crucially, the petitioner was acquitted of the offense (Crime No. 42 of 2020) by the Chief Judicial Magistrate on 11.05.2023, yet the vehicle remained confiscated.

Key Issues

1. Whether the High Court should entertain a writ petition challenging the confiscation of a vehicle when an alternative efficacious remedy of revision is available under Section 47C of the Chhattisgarh Excise Act, 1915. Petitioner's Contention: The petitioner argued that the confiscation order was passed without proper consideration of facts, including the fact that the vehicle had been abandoned since 20.09.2020 and that the petitioner had subsequently been acquitted of the underlying offense. The petitioner sought the quashing of the confiscation proceedings and the release of the vehicle. Respondents' Contention: The State contended that the petitioner has an alternative efficacious remedy of revision before the Court of Sessions under Section 47C of the Chhattisgarh Excise Act, 1915, which provides a mechanism to challenge the appellate authority's order on grounds of illegality.

Sections Cited

Section 34(2), Section 47-B, Section 47C

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPCR No. 308 of 2023 Gopal Kundu S/o. Shri Gosai Kundu, Aged About 35 Years Occupation Agriculturist, R/o. Shantinagar Bande, Thana - Bande, Tahsil Pakhanjur, District North Baster Kanker Chhattisgarh. ---- Petitioner Versus

1.

State of Chhattisgarh Through The Secretary Excise Department, Mahanadi Bhawan, Capital Complex, Atal Nagar, New Raipur, District Raipur, Chhattisgarh.

2.

Excise Commissioner, GST Bhawan (First Floor), North Block, Sector 19, Atal Nagar, Nawa Raipur, Raipur, District Raipur, Chhattisgarh.

3.

Collector, Kanker, District North Bastar Kanker Chhattisgarh.

4.

District Excise Officer Kanker, District North Bastar Kanker Chhattisgarh.

5.

Station House Officer, Police Station Bande, District North Bastar Kanker Chhattisgarh. ---- Respondents (Cause-title taken from Case Information System) For Petitioner : Mr. Sunil Sahu, Advocate. For Respondents/State : Mr. H.S. Ahluwalia, Deputy Advocate General.

Hon'ble Shri

Ramesh Sinha,

Chief Justice

Hon'ble

Smt. Rajani Dubey

, Judge

Order

on Board

Per

Ramesh Sinha

, Chief Justice

25.07.

2023 Heard Mr. Sunil Sahu, learned counse

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