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TMI Blog2014 (11) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the order was passed in terms of Ext.P1. Therefore, the petitioner will have the liability to pay the security amount as well as interest on the amount due atleast from the date from which Ext.P1 was passed. Petitioner cannot contend that he is not liable to pay interest on the security amount after having failed to surrender the vehicle as per the directions issued in Ext.P1. In such circumstances, it was open for the Excise Department to demand security amount with interest which they have done and it is in the said circumstances that Exts.P2, P3 and P4 has been issued - Decided against assessee. - WP(C).No. 23774 of 2014 - - - Dated:- 14-10-2014 - MR. A.M.SHAFFIQUE, J. FOR THE APPELLANT : ADVS. SRI.M.G.KARTHIKEYAN, SRI.NIREES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(1)(a) and (b) of the Kerala Abkari (Disposal of Confiscated Articles) Rules, 1996 (hereinafter referred as `the Rules'). Petitioner relies upon judgment of this Court in W.P.(C)No.27916/09 which, inter alia, states the confiscation authorities should give an option to the registered owner of the vehicle to avail the benefit provided under Rule 4(1)(a) and (b) of the Rules. According to the petitioner, such a benefit was not given to the petitioner. Petitioner further contends that there is no obligation to pay interest from 29.7.2003. 4. Counter affidavit has been filed by the first respondent, inter alia, stating that Ext.P1 order has been passed after considering all relevant records and completing all legal formalities. Pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility to pay the security amount arises when there is default on the part of the petitioner in not producing the vehicle before the competent authority. Apparently,the revisional order was passed by the Excise Commissioner on 5.11.2011. Admittedly, the vehicle was not produced after the order was passed in terms of Ext.P1. Therefore, the petitioner will have the liability to pay the security amount as well as interest on the amount due atleast from the date from which Ext.P1 was passed. Petitioner cannot contend that he is not liable to pay interest on the security amount after having failed to surrender the vehicle as per the directions issued in Ext.P1. In such circumstances, it was open for the Excise Department to demand security amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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