Punjab-Haryana High Court
State Of Punjab vs Mandeep Singh on 18 May, 2023
Author: Gurvinder Singh Gill
Bench: Gurvinder Singh Gill
2023:PHHC:072415
In The High Court for the States of Punjab and Haryana
At Chandigarh
CRM-M-9264-2023 (O&M)
Date of Decision:- 18.05.2023
State of Punjab ... Petitioner
Versus
Mandeep Singh ... Respondent
CORAM: HON'BLE MR. JUSTICE GURVINDER SINGH GILL
Present:- Mr. Luvinder Sofat, DAG, Punjab,
assisted by ASI Tajinder Bali and STO Bhupinder Singh.
Mr. Robin Singh Hooda, Advocate, for the respondent.
*****
GURVINDER SINGH GILL, J. (Oral)
1. The petitioner-State of Punjab assails order dated 05.01.2023 passed by learned Additional Sessions Judge, Bathinda, vide which an application filed by the respondent seeking release of the goods seized by the police on 'Supardari' has been accepted.
2. A few facts necessary to notice for disposal of this petition are that FIR No. 12 dated 23.9.2022, Police Station Vigilance Bureau, Range Bathinda, under Sections 7, 13 of Prevention of Corruption Act 1988 (Amendment) Act 2018, Sections 420, 120-B IPC, came to be lodged pursuant to receipt of secret information to the effect that Jagsir Singh and his son Mandeep Singh were proceeding from Haryana- Delhi side and had concealed goods in their vehicles which were without any bill and that the said persons, who are running Delhi PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -2- 2023:PHHC:072415 Malwa Transport Company, thus have been evading payment of tax in connivance with officials of Excise and Taxation Department. Pursuant to receipt of said information, checking was conducted and the police was able to intercept three vehicles which were carrying various articles/goods and some of which were without bills. In the FIR, six persons have been named therein i.e. 3 drivers, 2 owners i.e. Jagsir Singh and Manjit Singh and another person Rinku who is referred to as "passer" who facilitated the uninterrupted movement of the vehicles through Tax Barriers. The matter is stated to be still under investigation.
3. The details of the recoveries made from three trucks in question is stated hereunder:
List of goods and articles (unbilled) recovered on vehicle no. HR57A8522 (64 Bundles) Sr. Private Bundles Type of goods and articlesQuantity of goods no. mark (Nug) and articles 1 Neha/1 1 Note book 45 pcs rool on 50 ml, 47 pcs napkin roll, 8 pcs pipe pump, 21 pcs garlic pans, 197 pcs star decoration lamp 80 pcs 2 3086/2 1 Washing machine and 33 pcs plastic wheel Veegrip belts 29 pcs 1 Washing machine pcb 40 pcs with pipes 3 1313/4 4 Washing machine and 36 pcs dryer tank 4 555/gdb 1 Harer 49.200 kg 1 Sanghera 61 kg 5 Mb/gdb 1 Ajvain 53 kg 2 Saunf 83 kg 6 3086/1 1 Wise 3 cose (2.5 sq mm 7 roll and 90 meter each) 7 Ag 123/1 1 Voltage tester 120 pcs 8 Vk/1 1 Balloon 60 pkt 100 pcs each 9 Ashok/1 1 Steel utensils 50kg 10 Pankaj 1 Children kit 42 pcs singh/1 Storage bag big 28 pcs PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -3- 2023:PHHC:072415 Storage bag small 26 pcs 11 Rk/1 1 Pvc wise 1.5 mm 510 meter 12 As/1 1 Steal butt hings 90 box (30 each) (50 mm views) 13 Dn/1 1 Lock nh 52 70 pkt 5 pcs each Lock shyam 10 pkt 5 pcs each Centre lock stand 20 pcs Drawer lock 20 pkts 10 pcs each 14 Ag/123/1 1 Nylon cable tie 200*3 mm 200 pkt 250*3.8 mm 200 pkt 300*4 mm 200 pkt 350*4 mm 200 pkt 15 281/1 1 Eco friendly bags 10 pkts (150 each) 16 Gm/3 1 Akanksha brass door 18 pcs fitting 300 mm 9 box (6 pcs each) Akanksha window handel 2 box (4 pcs each) 125mm Akanksha pull handle 250 mm 1 Akanksha lock set 200 11 pcs mm 8 pcs Akanksha lock set ` f522.sq.ons 17 Bs/1/btd 1 Baby suit 216 pcs Baby jackets 48 pcs 18 Kg/3/btd 3 Night suit 155 pcs Jegging 40 pcs Payjama 20 pcs 19 Kg/01 1 Mahima night 77 pcs Suits 20 Shankar/3 1 Water bullet gun 18 pcs 21 Sonu/1 1 Purse (big) 62 pcs Purse(medium) 42 pcs Purse(small) 11 pcs 22 819/2 1 Paper cutting 30 kg 1 Decorative flowers 200 pcs (artificial) 23 Kala/2 1 Revolving chair (Shaker) 40 pcs Seat base 10 pcs Revolving chair wheels 200 set (5 pc each) 1 Chair arm rubber 40 pcs Elbow arm 23 pcs Seat back 5 pcs Seat arm 50 pcs Seat leg cover 5 pkt (50 pcs each) 24 654/1 1 Safety 30 box (10 pcs Pocket diary each) Playing card 5 bag (48 pcs each) Nepthline balls 31 box (12 pcs Note books each) Lighter 48 pkt (10 pcs Wire each) 100 pcs Scrub 20 boxes(50 pcs PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -4- 2023:PHHC:072415 Knifes and scissors each) Plastic comb 10 bundle(91.44 Tongue cleaner mtr each) 23 pkt(12 pcs each) 60 set 22 boxes (12 pcs each) 24 pcs 25 Kala/1 1 Ladies purse 102 pcs Gents hankerchief 3 pkt(18 pcs each) Ladies hankerchief 14 pkts (12 pcs) 26 Sl/2 2 Family smile 4+2 set 36 set 27 Skm/1 1 Electrical switch cover 17 pkt(300 pcs Regulator each) Condensers 12 pkt(50 pcs each) 2 pkt(50 pcs each) 28 Jmd/1 1 Fruit packing basket (big) 50 pcs Fruit packing basket 25 pcs (small) 50 pkt(50 each) Balloons 50 pkt(100 each) Balloons 120 pcs Disposal bowls 20 pkt Happy birthday balloons 26 pcs Butterfly plastic birthday 29 Era/2 1 Artificial flowers 44 pkts(500gm each) 1 Artificial leaves 45 kg 30 Jr/1 1 Baby decorative seats 10 pcs 31 Darshan 1 Car body cover 33 pcs singh 32 Mm/ 1 Jutties 30 pair akram/2 Shoes 103 pair Night suits(T shirts and 10 set lower) 33 Kala/jto 1 Bride groom cap 18 pcs Decorative flower 28 pcs Blade pens 100 pcs Make up sponges 22 pcs Decorative flower for 12 pcs joora 16 pcs Artificial hair 22 pkts make up 6 Ladies purse 12 pcs Ladies bra 32 Gents purse 30 pcs Artificial ear rings 34 Karam 1 Complete hooka 2 pcs Hooka accessories(pipe) 15 box 35 Usa 1 Sound bar ee (bass 4800 wt) 6 pcs (bass 4400 wt) 2 pcs 36 Kr/1 1 Ladies purse 52 pcs Belts gents 17 pkt Baby school bags 17 pcs Carry bags 13 pcs 37 Hareesh/2 1 Jala brush 500 pcs 1 Jala stick 500 pcs PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -5- 2023:PHHC:072415 38 Aa 2 Shoes 204 pairs akram/2 39 Monga/1 1 Puff insulated casseror 26 pcs 40 Mm 1 Ladies sandles 144 pairs akram/1 41 Mm 1 Mix shoes 90 pairs akram/2 42 Sn/3 3 Washing mach motor 6 pcs Freezer ss 30 pcs Belt v wash 50 pcs D scale 170 pcs Filter 210 Gaize set 2 pcs Magnet tone 20 pcs 1/35 w motor cooler 10 pcs Sensor 20 pcs relay 100 pcs 43 101/2 1 Chunnia 75 pcs 44 Surinder 1 Chanini 20 pcs Mat roll 30 pcs Hanger 100 pcs Kitchen cissor 72 pcs Kitchen gloves 7 pair Tusk stand 20 pcs 45 Js/1 1 Lip case 5 boxes (100 pcs Tongue cleaner each) Fairness cream 34 pkt(72 pcs each) Baby chair 12 boxes(12 each) Hair clips 3 pcs Lip guard 5 boxes(36 each) Hair brush 72 pcs Umberalla 2 boxes(72 pcs Clock battery each) Kajal 2 box(12 pcs each) Dye brush 2 box(12 pcs each) 20 box(36 pcs each) 26 box(12 pcs each) 46 Pgs 1 Gift clock (large) 6 pcs Gift clock (small) 53 pcs Gift items (cup) 56 pcs Gift items globe (small) 36 pcs List of goods and articles (unbilled) recovered on vehicle no. PB03BH6582 (5 Bundles) Sr. Private Bundles Type of goods and Quantity of goods no. mark (Nug) articles and articles 1 75295/2 1 Mattsons cover 70 pcs Sofa seat cover 150 pcs 1 2 Mm/1 Concealed light 300 pcs 1 3 370/1 Darri(carpet) 50 pcs 1 PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -6- 2023:PHHC:072415 4 3195/1 Bed sheet (woolen) 40 ps 75320/1 1 List of goods and articles (unbilled) recovered on vehicle no. DL01GE0476 (2 Bundles) Sr. Private Bundles Type of goods and Quantity of goods no. mark (Nug) articles and articles 1 1161/6 1 Footwear 30 pair 3 Ks/5 1 Neosol adhesive(5lit.) 4 pcs Fastness and fixing 2000 psc
4. On the last date of hearing Assistant Commissioner State Taxation CGST, Unit Bathinda, had been directed to file an affidavit as to whether any proceedings have been initiated against the petitioner under CGST Act. Pursuant thereto an affidavit of Mr. Bhag Singh, Assistant Commissioner, State Tax, State Intelligence and Preventive Unit, Bhatida has been filed, wherein it has not been clarified as to whether any action has been taken under the GST Act, 2017.
5. The respondent moved an application before Special Judge seeking release of the seized articles which were not having any bill, on supardari. Although, in the application Annexure P-4, the respondent has not stated anything as regards his locus standi but the learned counsel for the respondent has today clarified that the respondent does not claims himself to be the owner but he claims the possession of the goods in the capacity of a transporter. He has further stated that he is willing to make a specific statement to this effect before Court.
6. A perusal of the impugned order would show that the trial Court has accepted the application on the premises that the applicant "claims"
himself to be the owner of the goods which in fact is an incorrect PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -7- 2023:PHHC:072415 observation inasmuch as there is no specific averment as regards ownership of goods in the application made by the respondent for release of the articles on supardari. In any case, it goes without saying that the articles some of which would be of semi-perishable nature ought to be released on supardari lest the value of the same may be drastically diminished. Since, no person has come forward to stake his claim qua ownership of the said goods and on the other hand the transporter has come forward to seek possession of the goods on supardari, the application in this regard can be accepted and deserves to be accepted.
7. However, this Court is of the opinion that some strict conditions need to be imposed for the purpose of releasing the said goods on supardari. As such, it is ordered that the goods be released on supardari to the respondent subject to the following conditions:
i) The respondent shall submit an FDR equal to 50% of the MRP of the goods in question. For the said purpose the respondent shall initially furnish a list of the goods along with the MRP and thus calculate the total value of the goods seized. The said list shall be got verified by the State within 7 days of submission of such list;
ii) the trial Court on the basis of such list/verification or on the basis of any other document, information or evidence make a tentative assessment of the value of the goods. It shall be open to the trial Court to either increase or decrease the value as is given by the parties;
iii) Any such FDR furnished by respondent shall remain intact in some nationalized bank with a specific direction to Manager of the bank concerned not to entertain any PANKAJ KAKKAR 2023.05.18 17:42 I attest to the accuracy and authenticity of this document CRM-M-9264-2023 (O&M) -8- 2023:PHHC:072415 request for encashment of the same except under orders of the Court till disposal of the case. Upon the respondent being declared innocent or being acquitted and such acquittal attains finality, the respondent shall be entitled to proceeds of the said FDR. However, in case the respondent is found guilty and is convicted and such conviction attains finality, the amount in question shall stand forfeited to the petitioner-State;
iv) The trial Court shall arrange to have an inventory made of the articles and also get the same photographed. In case individual photographs are not possible, collective photographs showing the articles, be taken;
v) The Trial Court may impose any other condition as deemed appropriate at the time of release of articles.
8. The articles in question shall be released subject to the respondent furnishing requisite undertaking as may be required and also a specific statement by the respondent to the effect that he would not dispute the factum of recovery of said articles from his vehicles.
9. The instant petition stands disposed off accordingly and the impugned order stands modified as indicated above.
18.05.2023 ( GURVINDER SINGH GILL)
mohan JUDGE
Whether speaking /reasoned Yes / No
Whether Reportable Yes / No
PANKAJ KAKKAR
2023.05.18 17:42
I attest to the accuracy and
authenticity of this document