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Excise Duty

Bihar Excise Act: Patna HC Cuts Penalty to 30% for Release of Rental Car Seized With Liquor

Case Law Details

Case Name
Sikandar Ajam Vs State of Bihar (Patna High Court)
Date of Judgement/Order
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Sikandar Ajam Vs State of Bihar (Patna High Court) The Patna High Court considered a writ petition challenging confiscation-related orders passed under the Bihar Prohibition and Excise Act, 2016 and the Bihar Prohibition and Excise Rules, 2021. The District Magistrate-cum-Collector had ordered release of a seized vehicle on payment of 50% of its insured value along with an additional 3%, failing which confiscation would follow. The appellate authority affirmed this order. The petitioner, claiming ownership of the vehicle, stated that it had been leased out under a vehicle lease agreement via a...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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