Karnataka High Court
Rajinder Singh vs The Deputy Commissioner Of Excise on 8 December, 2023
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CRL.RP No. 23 of 2023
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF DECEMBER, 2023
BEFORE
THE HON'BLE MS JUSTICE J.M.KHAZI
CRIMINAL REVISION PETITION NO.23 OF 2023
BETWEEN:
RAJINDER SINGH
S/O KUNDAN SINGH
AGED ABOUT 56 YEARS
R/AT NO.560, PHASE NO.10
MOHALI SAS NAGAR
CHANDIGARH - 160 055
...PETITIONER
(BY SMT. SUDHA D, ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF EXCISE
BENGALURU URBAN DISTRICT (NORTH)
BENGALURU - 560 001
...RESPONDENT
(BY SRI. CHANNAPPA ERAPPA, HCGP)
Digitally
signed by
REKHA R THIS CRL.RP IS FILED UNDER SECTION 397 R/W 401 OF
Location: High
Court of CR.P.C PRAYING TO ALLOW THIS PETITION AND SET ASIDE
Karnataka
THE ORDER DATED 05.12.2022 IN CRL.A.NO.2189/2018
PASSED BY THE LEARNED LVIII ADDITIONAL CITY CIVIL AND
SESSIONS JUDGE, BENGALURU CITY AS PER ANNEXURE - D TO
MEET THE ENDS OF JUSTICE.
THIS PETITION, COMING ON FOR FURTHER ARGUMENTS,
THIS DAY, THE COURT MADE THE FOLLOWING:
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CRL.RP No. 23 of 2023
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ORDER
Petitioner who is the registered owner of Tank-trucks
lorry bearing No.PB-11-BA-5102 and HR-68 A 5008, has
come up with this petition under Section 397 r/w Section
401 of Cr.P.C, challenging the order dated 05.12.2022,
passed by the LVIII Addl.City Civil and Sessions Judge at
Bangalore city in Crl.A.No.2189/2018, confirming the
order passed by the Authorized Officer-Deputy
Commissioner of Excise in EXE DTCR 1199:15:2016-17.
2. It is the case of the petitioner that he is a
transporter and registered owner of Tank-trucks lorries
bearing registration number No.PB-11-BA-5102 and HR-
68 A 5008. While the said vehicles were transporting,
Extra Neutral Alcohol (spirit) to deliver the consignments
of 25,000 litres to M/s Allied Blenders and Distillers Private
Limited, 8th Mile, Bengaluru-Tumakuru Road, Nagasandra,
Bengaluru, based on valid permits, the Sub-Inspector of
Excise registered a false criminal case on 03.01.2017,
alleging offences punishable under Sections 32, 38A and
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43 of the Karnataka Excise Act. He seized the vehicles and
made them over to respondent for confiscation as per
Section 43 and 43A of Karnataka Excise Act. Thereafter,
respondent has conducted enquiry and passed order dated
30.11.2017 for confiscation of the vehicles.
3. It was challenged before the Sessions Court in
Crl.A.No.2189 of 2018. Vide order dated 10.09.2020, the
said appeal was allowed and vehicles were ordered to be
released on furnishing indemnity bond. However, it was
challenged before this Court in Crl.R.P.No.258/20, by the
respondent. Vide order dated 26.09.2022, this Hon'ble
Court allowed the revision petition, remitted the matter to
the Sessions Court for disposal in accordance with law.
However, after the remand the Sessions Court has
dismissed the appeal vide the impugned judgment and
order. The same is challenged on the following among
other:
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GROUNDS
3.1 The impugned order is suffering from errors
apparent on the face of record. It is one-sided and without
application of mind. The findings of the learned Sessions
Judge that the original consignment was diluted on
account of mixing of water is not corrected. There is no
material to show the same. The Sessions Judge has also
erred in applying decisions of this Hon'ble Court which are
not applicable to the facts of the present case. The
Sessions Court has also failed to appreciate that the
consignment of Extra Neutral Alcohol (spirits) is already
destroyed. Viewed from any angle, the impugned order is
not sustainable and prays to allow the petition and set
aside the impugned order.
4. Heard arguments of both sides and perused on
record.
5. It is not in dispute that petitioner is the owner
of Tank-trucks, bearing registration No.PB-11-BA-5102
and HR-68 A 5008. They were engaged to transport
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25,000 Litres each of Extra Neutral Alcohol (spirits) from
M/s N.V. Distilleries & Breweries Private Limited to M/s
Allied Blenders and Distillers Private Limited, Nagasandra,
Peenya, Bengaluru North District. After the consignment
was loaded, they were locked and vehicles were sent
along with security personnel by handing over the keys to
the said security personnel. However, when the vehicles
reached the destination, at the request of the M/s Allied
Blenders and Distillers Private Limited, the Excise
Inspector examined both Tank-trucks and found that OTL
of the 5 compartments of both lorries were tampered. As
the matter was urgent and he did not have the time to
secure warrant, after recording reasons in writing, in the
presence of panchas, he questioned the accused viz.,
drivers, cleaners, as well as the security personnel
deputed by KSBCL.
6. His enquiry revealed that the accused persons
have tampered the OTL and sold 1700 Litres and 1600
Litres of Extra Neutral Alcohol (spirits) to a Dhaba owner
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my name Nanavari and added water of equal quantity to
the containers. Though the total measurement of the Extra
Neutral Alcohol (spirits) was found to be 25,000 Litres on
testing the contents through liquor testing kit, it was found
that corresponding quantity of liquor was replaced and
water was added to the Tank-trucks. Thereby the accused
have committed the offences punishable under Sections
32, 38-A and 43 of Karnataka Excise Act, 1965.
Accordingly, he registered the case and taken up
investigation.
7. Tank-trucks along with the Extra Neutral
Alcohol (spirits) was submitted to the authorized Officer-
cum-Excise Deputy Commissioner i.e., respondent. He has
initiated the confiscation proceedings and issued notice to
all the concerned, including the owner of Tank-trucks, M/s
N.V. Distilleries & Breweries Private Limited, who supplied
and M/s Allied Blenders and Distillers Private Limited, who
had purchased the Extra Neutral Alcohol (spirits). M/s N.V.
Distilleries & Breweries Private Limited however, stated
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that since they have already sold the product, it belongs to
the purchaser. M/s Allied Blender and Distillers Private
Limited have stated that they don't claim the same and it
may be disposed of in accordance with law. Petitioner who
is the owner of the Tank-trucks has appeared and
contested the matter.
8. During enquiry, the Excise Inspectors by name
Govindaraju V and Smita Konded have deposed with
regard to the fact that the OTL of both the Tank-trucks
were tampered and on investigation and enquiry, they
found that 1700 and 1600 Litres of the Extra Neutral
Alcohol (spirits) was removed from the two Tank-trucks
and sold to a Dhaba owner and corresponding quantity of
water was added. The fact of water being added to the
remaining quantity of Extra Neutral Alcohol (spirits) is
revealed from the test kit.
9. On the other hand, the owner of the Tank-
trucks i.e., the petitioner Rajendra Singh has deposed that
he had engaged the services of drivers and cleaners and
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that the persons deputed by KSBCL accompanied the
vehicles. During his cross-examination, when questioned
whether he has taken all the precautions to prevent such
adulteration, the petitioner has replied that till this, no
such incident had taken place and since he remained at
his place, he could not control the accused persons.
10. From the perusal of the evidence given by the
petitioner and the entire material placed on record, it is
evident that the petitioner has failed to take all reasonable
precautions to prevent the commission of the offence. On
the other hand, the material placed on record prima facie
establish that though 25,000 Litres each of Extra Neutral
Alcohol (spirits) was supplied by M/s N.V.Distelleries and
Breweries Private Limited to be transported to M/s Allied
Blenders and Distillers Private Limited, Bengaluru, accused
Nos.1 to 6 have removed 1700 and 1600 Litres each from
the said Tank-trucks and mixed equal quantity of water.
11. As per Section 43 of the Karnataka Excise Act,
whenever an offence has been committed, which is
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punishable under the Act, the vehicles used for committing
the offence is also liable for confiscation. The attachment,
seizure, forfeiture and confiscation of property by the
authorized Officer is a separate and distinct and
consequently, it is not dependent on the conviction or
otherwise of the accused in the crime.
12. Therefore, rightly the authorized Officer has
passed the order for confiscating of the Tank-trucks. Of
course the adulterated Extra Neutral Alcohol (spirits) is
already destroyed. Considering the oral as well as the
documentary evidence placed on record, the Sessions
Court, which is the Appellate Authority has passed a well
reasoned order. This Court finds no justifiable grounds to
interfere with the same. Consequently, the petition fails
and accordingly the following:
ORDER
(i) Petition filed under Section 397 r/w 401
Cr.P.C. is dismissed.
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(ii) The impugned order dated 05.12.2022 in
Crl.A.No.2189/2018 on the file of LVIII
Addl.City Civil and Sessions Judge,
Bengaluru City and the order passed by
the Authorized Officer i.e., Deputy
Commissioner of Excise are hereby
confirmed.
(iii) The Registry is directed to send back the
trial Court record along with copy of this
order to the trial Court.
Sd/-
JUDGE
RR
