GUWAHATI, India, Sept. 23 -- Gauhati High Court issued the following order on Aug. 22:

1. Heard Mr. O.P. Bhati, the learned counsel appearing for the petitioner. Also heard Mr. B. Sarma, the learned Addl. Public Prosecutor, Assam representing Respondent No.1 whereas Mr. R.R. Gogoi, the learned counsel represents Respondent No.2.

2. This is an application under Section 482 of the Criminal Procedure Code praying for quashing the FIR dated 30.11.2020 lodged by the Assistant Inspector of Excise, Sootea Circle, Sootea before the Inspector of Excise, Tezpur, District- Sonitpur registered as Tezpur Excise Case No.79/2020-21 under Section 53(1)(A) of Assam Excise Act, 2000.

3. The petitioner is involved in the business of India Made Foreign Liquor Bonded Warehouse situated at Banderdewa in the State of Arunachal Pradesh. On 30.11.2020, the petitioner dispatched a consignment of India Made Foreign Liquor valued at Rs. 17,50,950/-. The consignment was carried by a vehicle bearing Registration No.NL03A-2284 and it was to be delivered at M/s. Premium Bonded Warehouse, Mantripukhri near MIT Park, Imphal East. The export permit was issued by Assistant Commissioner (Tax & Excise), Government of Arunachal Pradesh, Itanagar and the import permit was issued by Commissioner of Excise, Manipur.

4. While the said consignment was being taken to its destination, on 30.11.2020, at Dolabari, near Tezpur Town, the Assistant Inspector of Excise, Sootea Circle stopped the vehicle. The Assistant Inspector of Excise lodged an FIR before the Inspector of Excise. It was mentioned therein that Manipur is a dry State and taking liquor to Manipur, itself is illegal.

5. I have considered the submissions made by the learned counsel of both sides.

6. Mr. Bhati had confined his arguments within the ambit of Section 53 and 69 of the Assam Excise Act, 2000. Section 53 of the said Act prescribes penalty for unlawful import, export, transport (transit), manufacture, possession, sale etc. of intoxicating substance other than tari and pachwai. On the other hand, Section 69 of the said Act prescribes that no Magistrate shall take cognizance of offence punishable under Section 53, 54, 55, 61 or 69D of the Excise Act, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer.

7. Mr. Bhati has submitted that the said consignment of liquor was exported into the State of Assam, rather it was exported to the State of Manipur. According to Mr. Bhati, Assam Government has nothing to do if liquor was sent to the dry State of Manipur.

8. At this stage, Section 13A of Assam Excise Act, 2000 is relevant. This Section says that no intoxicants shall be transported through the State of Assam except with a valid transit pass as may be prescribed subject to fees payable, if any. Sub-section (2) of this Section says that in case of the consignment, the driver and owner of the vehicle or the transporter fails to comply with the aforesaid provision, they shall be liable for penalty and prosecution as per the provisions of the Act.

8. Admittedly, the petitioner had the export permit issued by the Government of Arunachal Pradesh and the Import Permit issued by the Government of Manipur. The vehicle travelled through the State of Assam without the transit pass as required under Section 13A of the Assam Excise Act, 2000. Therefore, the petitioner, driver and owner of the truck are liable to be prosecuted.

9. For the aforesaid reasons, this Court is of the opinion that there are elements of a prima facie case under Section 53 of the Assam Excise Act, 2000, which exists in this case.

10. Therefore, it is not a fit case for exercising power under Section 482 of the CrPC. The present petition is found to be devoid of merit and stands dismissed accordingly.

Disclaimer: Curated by HT Syndication.