Citation : 2022 Latest Caselaw 7258 Raj
Judgement Date : 16 May, 2022
(1 of 2) [CW-18566/2018]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 18566/2018 Chhajju Ram S/o Shri Nihal Singh, Aged About 53 Years, By Caste Kumhar, Resident Of Village Dhani Mohabbatpur, Tehsil Aadampur, District Hissar (Haryana).
----Petitioner Versus
1. State Of Rajasthan, Through The Secretary, Department Of Excise, Government Of Rajasthan, Jaipur.
2. The Commissioner, Department Of Excise, Rajasthan, Jaipur.
3. District Excise Officer, Nagaur, District Nagaur.
----Respondents
For Petitioner(s) : Mr. Shankar Dayal For Respondent(s) : Mr. Girish Kumar Sankhla
HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order
16/05/2022 With the consent of the learned counsel for the parties, the
matter is being heard and decided finally today itself.
The present writ petition has been filed with the following
prayer:-
i) Impugned order dated 29.07.2011 (Annex.1) passed by the Commissioner Excise, Rajasthan, Udaipur and the order dated 06.09.2018 (Annex.8) passed by the Rajasthan Tax Board, Ajmer in Appeal No. 1415/2013 may kindly be quashed and set aside.
Learned counsel for the petitioner submits that the petitioner
was imposed with a penalty of Rs. 7,50,000/- on account of the
FIR having been registered against him under Section 19/54 of
Rajasthan Excise Act 1950. This imposition of penalty was
challenged by the petitioner by way of filing an appeal and 75% of
the penalty amount i.e. Rs. 5,62,000/- was deposited by the
petitioner. The appeal so preferred by the petitioner too was
dismissed vide judgment dated 06.09.2018 by the Rajasthan Tax
(2 of 2) [CW-18566/2018]
Board, Ajmer in Appeal No. 15/2013 against which the present
writ petition has been filed.
During the pendency of the present writ petition, the criminal
case instituted against the petitioner was decided and he was
acquitted by the Chief Judicial Magistrate, Nagaur in Criminal Case
No. 260/12-1975/14 vide judgment dated 02.08.2019. The
Judgment dated 02.08.2019 is taken on record. Learned counsel
submits that in view of the acquittal judgment dated 02.08.2019,
the petitioner is entitled to get the refund of Rs. 5,62,000/- from
the respondents as per the mandate of Section 69(8)(c) of the
Rajasthan Excise Act, 1950.
Learned counsel for the respondents is not in a position to
dispute the fact of acquittal order having been passed in case of
the petitioner.
In view of the above, the present writ petition is disposed of
with a direction to the petitioner to appear before the respondent
No. 2 by way of filing an application with the order of acquittal
dated 02.08.2019 and if the respondent authorities are satisfied
that the petitioner has been acquitted of the charges vide order
dated 02.08.2019, then the petitioner may be refunded the
amount of penalty deposited by him in pursuance of Section 69(8)
(c) of the Rajasthan Excise Act, 1950, if he is otherwise entitled
to. The respondent No. 2 shall decide the application so preferred
by the petitioner for refund within a period of six weeks from the
date of filing the application by a reasoned and speaking order.
(VINIT KUMAR MATHUR),J
28-payal/-
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