Kanyaka Parameshwari Traders (Kirana & General) v. District
Case at a glance
- Bench
- V ESWARAIAH
Provisions considered
- Constitution of India art. 226
- Andhra Pradesh Excise Act, 1968 s. 34(e)
- Andhra Pradesh Prohibition Act, 1995 s. 8(e)
Key paragraphs
- Para 33. Admittedly, alum and jaggery are not excisable articles and no permission is required to store them. The petitioner is a registered trader to deal with several other items including alum and jaggery and that the petitioner stated that he purchased the alum and jaggery…
Judgment
Cause title
Counsel for the Petitioner: MR.G.RANA PRATAP Counsel for the Respondents: GP FOR PROHIBITION & EXCISE The Court made the following:
ORDER:
Petitioner questions the action of the respondents in seizing 10,000 Kgs of alum and 30 Kgs of Black Jaggery in P.R.No.268/2001-2002 dated 13.07.2001 as illegal and arbitrary.
This Court while admitting the writ petition directed the respondents to release the said alum and jaggery pending further orders. A perusal of the crime and occurrence report goes to show that on 13.07.2001, the excise officials inspected the unauthorized stock godown of the petitioner bearing No.11-151 situated in Seetharampuram Street, Miryalaguda Town and seized the alum and jaggery on the ground that the said alum and jaggery are the basic raw materials for the manufacture of the ID Liquor and that the said stock was found without permission; therefore, possession of alum and jaggery is in contravention of Section 34(e) of the Andhra Pradesh Excise Act, 1968 and Section 8(e) of the Andhra Pradesh Prohibition Act, 1995.
Admittedly, alum and jaggery are not excisable articles and no permission is required to store them. The petitioner is a registered trader to deal with several other items including alum and jaggery and that the petitioner stated that he purchased the alum and jaggery under a valid and reasonable permit. If that be so, I am of the opinion that the said alum and jaggery, which are not excisable articles, cannot be seized. Under Section 34(e) of the Excise Act, unless there is material to show that the alum and jaggery, found in possession of an individual, are for the purpose of manufacturing any intoxicant/illicit liquor, the same are not liable for confiscation and mere possession of alum and jaggery is not prohibited. However, there is no allegation that the said alum and jaggery found, is for the purpose of manufacturing illicit liquor. In view of the aforesaid facts and circumstances of the case, I am of the opinion that the aforesaid registration of crime is contrary to law as the seized goods are not excisable articles. The writ petition is accordingly allowed. There shall be no order as to costs. June 16, 2008 DSK ______________ V. ESWARAIAH, J
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.