Case Law Details
Shel Singh Purohit Vs Commercial Taxes Officer (Karnataka High Court)
The text of provision of Sec. 129 of the Act provides for detention of the goods along with the transport vehicle and Sec.130 provides for the confiscation of the same on certain grounds, as contended by learned AGA is true; however, sub-section (2) of Sec. 130 providing for redemption of confiscated goods & conveyances reads as under:
‘(2) Whenever confiscation of any goods or conveyances 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:’
The first & second Proviso to the said sub-section provide for levy of fine & penalty which the owner of the goods has to pay for seeking redemption; the third Proviso gives similar right to the owner of the conveyance/transport vehicle; thus, the confiscation is in the nature of mala prohibita as contradistinguished from mala in se; in other words, the confiscation of the goods and the conveyances does not render them res extra commercium or res nullius; even after confiscation order is passed, thus, it is open to the owner to seek redemption of the confiscated goods/conveyance
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
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