9911796707
TMI Blog1997 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ody without paying tax payable under the Act for different periods. Petitioner is an officer of the Customs Department of the Government of India and functions under the provisions of the Customs Act, 1962. On the basis of the complaint, the learned JMFC, Karwar has taken cognizance and issued process to the petitioner. The Department of Customs is directly under the control of Ministry of Defence, Union of India. In response to these summons the petitioner had appeared and on one occasion he could not appear. Therefore the learned Magistrate had issued NBW against the petitioner. Therefore the petitioner has filed these petitions questioning the order passed by the learned Magistrate, Karwar taking cognizance of the case and also issuing N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t against the petitioner. In view of this, it is now necessary to find out as to whether any offence is made out as far as this petitioner is concerned. 5.Admittedly these two vehicles referred to above were seized during the course of the petitioner's official duty in view of the contravention of Customs Act for carrying contraband goods. Subsequently these two vehicles were confiscated to the Government. If the vehicles are confiscated to the Government under Section 124 of the Customs Act, it becomes the property of the Central Government. These vehicles were seized under Section 110 of the Customs Act and it was confiscated under Section 127 of the said Act. Therefore it is clear that the act of the petitioner is only in compliance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose our Constitution embodies this principle in this Article. 7.The expression "property" in this Article has been used in a perfectly general sense and would include land, building, chattels, shares, debts and in fact everything that has a money value in the market and comes within the purview of any taxing statute. 8.As stated above since these two vehicles were seized and confiscated to the Government as they belong to the Central Government, no tax as provided under the State Act be levied on these vehicles. That being the case, the respondent could not have demanded tax from the petitioner. Therefore the question of launching the prosecution does not arise. 9.For the foregoing reasons I hold that no offence is committed by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
