Case Law Details
Biju V. T. Vs Senior Enforcement Officer (Kerala High Court)
The Hon’ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C) No. 37521 of 2023 dated November 16, 2023] directed the Revenue Department to release the confiscated vehicle as per its own discretion after bond and surety are furnished by the Assessee.
Facts:
Biju V. T (“the Petitioner”) has filed a writ petition for quashing of order dated November 2, 2023 (“the Impugned Order”) wherein the Petitioner vehicle was seized by the Revenue Department (“the Respondent”) and direct the Respondent to grant interim custody of the vehicle seized by the Revenue Department. Also, the Petitioner is willing to furnish the surety and bond for releasing of vehicle.
Issue
Whether the Petitioner is entitled to the custody of the vehicle to be released by Revenue Department after furnishing of bond and security by the Assessee?
Held:
The Hon’ble Kerala High Court in WP(C) NO. 37521 of 2023, held that as the Petitioner is willing to furnish bond and security for release of the vehicle confiscated by the Respondent, the Court directed the Respondent authority to release the vehicle confiscated as per its own discretion after the bond and security are furnished by the Petitioner, in accordance with law.
Conclusion: The Kerala High Court’s decision in the Biju V.T. case underscores the importance of an Assessee’s cooperation in securing the release of a confiscated vehicle. The court’s emphasis on discretionary powers of the Revenue Department, coupled with the Assessee’s willingness to comply with bond and surety requirements, sets a precedent for future cases. This ruling adds clarity to the process and highlights the significance of legal compliance in resolving such matters.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been filed for the following reliefs;
(i) call for records leading to issuance of Exhibit P5 order dated 2/11/2023 from the 1 st respondent and quash that of the order in Exhibit P-5, confiscating petitioner’s vehicle bearing Reg. No. KL55Z3669;
(ii) issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, directing the 1st Respondent to give interim custody of the vehicle bearing Reg. No. KL55Z3669 to the petitioner, within a time frame fixed by this Hon’ble Court.
(iii) Petitioner also prays that this Hon’ble Court may be pleased to dispense with the English translation of the documents produced in the Vernacular Language.
And
(iv) Such other reliefs as deem fit and proper by this Hon’ble Court in the facts and circumstances of the case.
2. After some arguments, learned Counsel for the petitioner submitted that the petitioner will approach the 1st respondent for release of the goods carriage vehicle bearing registration No. KL 55 Z 3669 It is further submitted that the petitioner is willing to furnish bond and sureties against the demand of tax, penalty etc.
3. Considering the said statement, the present writ petition is disposed of with liberty to the petitioner to approach the 1st respondent for release of the vehicle and the 1st respondent will take a decision for release of the vehicle on furnishing bond and sureties, in accordance with the law.
With the aforesaid direction and liberty, this writ petition stands finally disposed of.
(Author can be reached at info@a2ztaxcorp.com)
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