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TMI Blog2021 (10) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner for grant of supurdnama. Thus, the rejection of the application for grant of supurdnama by the learned Sessions Judge, Mahasamund vide its order dated 05.02.2021 arising out of the order dated 23.01.2021 passed by the learned Judicial Magistrate, First Class, Mahasamund is legal and justified, therefore, the instant Cr.M.P is liable to be disposed of. In view of the above settled legal position, it is clear that the learned Judicial Magistrate, First Class and the Sessions Judge have not committed any illegality or irregularity in rejecting the application filed by the Petitioner for grant of supurdnama within the powers conferred under Section 482 Cr.P.C. - Cr.M.P. No. 227 of 2021 - - - Dated:- 15-9-2021 - HON'BLE SHRI JUSTICE NARENDRA KUMAR VYAS For Petitioner: Shri Sunil Sahu, Advocate. For State: Shri DP Singh, Dy. Advocate General along with Shri TR Dhurve, Joint Commissioner, State Tax, Raipur. Order on Board 1. The Petitioner has filed this Petition under Section 482 of the Cr.P.C. challenging the order dated 05.02.2021, passed by learned Sessions Judge, Mahasamund (C.G.) in Criminal Revision No. H-05/2021, arising out of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detention, seizure and release of goods and conveyances in transit and Confiscation of goods or conveyances and levy of penalty respectively, which read as follows:- Detention, seizure and release of goods and conveyances in transit.--( 1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of penalty equal to the fifty percent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorized by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chever is less. Even if the owner of the goods does not come forward to make payment of tax and penalty then Section 129(1)(b) of the GST Act provides for release of the goods on payment of tax and penalty equal to 50% of the value of the goods reduced by the tax amount paid thereon in case of taxable goods and in case of exempted goods on payment of an amount equal to 5% of the value of goods or ₹ 25,000/- whichever is less. 9. The provisions of Section 130 of the GST Acts deal with confiscation of goods, which have been transported in violation of the GST Act while, the provisions of Section 129 deal with detention, seizure and release of goods and conveyances in transit, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance shall be liable to detention or seizure and shall be released as mentioned therein. The power of detention is only under Section 129 of the GST Act. The provisions of Section 129 of the GST Act confer the power to seize and detain the goods but such power is not conferred under the provisions of Section 130. From ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle, which is evident from the letter dated 04.01.2021 written by the GST Officer, Mahasamund to the Police Station Komakhan. This factual matrix with regard to the request made by the GST Department to the SHO, Police Station Komakhan for confiscation of the vehicle has not been disputed by the Petitioner or he has not pointed out that the findings recorded by both the Courts below on this aspect of the matter are perverse or contrary to the record, as such, I am of the view that since the proceedings have already been initiated by the GST Department, therefore, the learned trial Magistrate has no jurisdiction to entertain the application filed by the Petitioner for grant of supurdnama. Thus, the rejection of the application for grant of supurdnama by the learned Sessions Judge, Mahasamund vide its order dated 05.02.2021 arising out of the order dated 23.01.2021 passed by the learned Judicial Magistrate, First Class, Mahasamund is legal and justified, therefore, the instant Cr.M.P is liable to be disposed of. 12. Hon'ble the Supreme Court in Union of India Vs. G.M. Kokil others reported in AIR 1984 SC 1022 has held as under:- 10......... It is well known ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have already been commenced by the concerned GST authorities and the vehicle can be given on interim supurdnama by considering the law laid down by the Hon'ble Supreme Court in the matter of Sunderbhai Ambalal Desai v. State of Gujarat reported in (2002) 10 SCC 283 , which has also been reiterated by the Hon'ble Supreme Court in the matter of General Insurance Council and others Vs. State of Andhra Pradesh and others reported in (2010) 6 SCC 768 wherein, the Hon'ble Supreme Court has given direction with regard to seized vehicle and held as under :- 13. In our considered opinion, the aforesaid information is required to be utilised and followed scrupulously and has to be given positively as and when asked for by the insurer. We also feel, it is necessary that in addition to the directions issued by this Court in Sunderbhai Ambalal Desai v. State of Gujarat reported in (2002) 10 SCC 283, considering the mandate of Section 451 read with Section 457 of the Code, the following further directions with regard to seized vehicles are required to be given: (A) Insurer may be permitted to move a separate application for release of the recovered vehicle as soo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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