CWP No. 3034 of 2005 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 3034 of 2005 (O&M) Date of Decision: 11.03.2010 Oasis Distillers Ltd. ....Petitioners Versus State of Haryana and others ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh 1.Whether reporters of local news papers may be allowed to see judgement ? 2. To be referred to reporters or not ? 3. Whether the judgement should be reported in the Digest ? Present: Mr. J.P. Sharma, Advocate for the petitioners. Ms. Ritu Bahri, Sr. DAG, Haryana for the respondents. ... Alok Singh, J. 1. In the present case, orders impugned are dated 29.7.2004 (Annexure P-9) and 9.11.2004 (Annexure P-11), imposing penalty of Rs.45 lacs on the petitioner – distillery, under Section 61(1)(aaa) of the Punjab Excise Act, 1914 (hereinafter referred to as the Act). 2. Brief facts of the case are that consignment was despatched from the petitioner – distillery after having in possession proper permit of import, export and transportation. Action was taken against the petitioner for non-possession of legal transit slip in Form Tax-1 with the driver at the CWP No. 3034 of 2005 2 time of checking. Penalty was imposed on the petitioner – distillery on the assumption that the driver of the truck adopted longer route as per the direction of the petitioner with ulterior motive. Defence taken by the driver was that the Tax Collection Officer, Jaisinghpurkhera, was not having transit pass Tax-1 at the barrier when the vehicle was to enter the State of Haryana and not possessing the transit form Tax -1 at the most can be irregularity, which is otherwise covered by Section 68 of the Act and is compoundable. 3. Section 61(1) (aaa) of the Act as applicable to the State of Haryana, reads as under:- “61. Penalty for unlawful import, export, transport, manufacture, possession etc. (1) Whoever in contravention of any section of this Act or of any rule, notification issued or given thereunder or order made, or of any license, permit or pass granted under this Act :- (aaa) imports, exports, transports or possesses any liquor;” 4. From the perusal of Section 61(1) (aaa) of the Act, it can safely be said that clause (aaa) can be invoked when any person in contravention of any section of this Act or any rule or notification issued under the Act, imports, exports, transports or possesses any liquor. Undisputedly, petitioner's distillery was not found in possession of any liquor in contravention of any section, rules or notification under the Act, either importing or exporting or transporting or possessing any liquor. Only charge against the petitioner is that at the time of checking of the vehicle, deriver could not show transit form Tax-1, which was mandatory to enter into the territory of Haryana. Undisputedly, driver of the truck produced all CWP No. 3034 of 2005 3 other relevant documents pertaining to the liquor in question. Hence, in our view, Section 61(1) (aaa) of the Act is not attracted in the present case. 5. Section 68 of the Act as applicable to the State of Haryana, are being reproduced hereunder:- “68. Penalty for offences not otherwise provided for.- Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act; or of any rule, notification or order made, issued or given thereunder and not otherwise provided for in this Act, shall be punishable for every such act or omission with a fine may extend to ten thousand rupees.” 6. From the perusal of Section 68 of the Act, it can safely be said that non possessing of transit form Tax-1 is an irregularity for which under Section 68 of the Act, maximum penalty is of Rs.10,000/-. 7. In view of the above, impugned order imposing penalty of Rs.45 lacs cannot be sustained. Therefore, order impugned herein is quashed. Instead of penalty of Rs.45 lacs, penalty of Rs.10,000/- is imposed on the petitioner. Petitioner shall pay Rs.10,000/- as penalty to the respondents within four weeks from today. 8. Writ petition stands disposed of. ( Alok Singh ) Judge ( Adarsh Kumar Goel ) Judge 11.03.2010 sk.