IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.11018 of 2009 DUMRAON TAXTILES LTD, A COMPANY REGISTERED UNDER COMPANY REGISTRATION ACT,1956 REGISTERED HEAD OFFICER AT DUMRAON, DISTRICT, BUXAR BY AND THROUGH MANAGER BAIDYA NATH MISHRA, S/O LATE RAMA SHANKAR MISHRA, AT +P.O. DUMRAON, DISTRICT, BUXAR 2. MR. AJIT, S/O SRI KANHYA LAL, RESIDENT AT NAHI ANAJ MANDI, HISAR HARAYANA, DRIVER TRUCK NO. HR-39 A-6475... PETITIONER. Versus 1. THE STATE OF BIHAR 2. COMMISSIONER OF COMMERCIAL TAX, PATNA ( BIHAR ) 3. DIRECTOR GENERAL OF POLICE, PATNA (BIHAR ) 4. SUPERINTENDENT OF POLICE, DIST. KAIMUR 5. JOINT COMMISSIONER OF COMMERCIAL TAX, GAYA DIVISION, GAYA ( BIHAR ) 6. ASST. COMMISSIONER, COMMERCIAL TAX, BHABHUA, KAIMUR ( BIHAR ) ............ RESPONDENTS. 2 28-8-2009 Heard the parties. Petitioner no.1 is a company and petitioner no.2 is driver of Truck bearing No. HR-39 A-6475. The prayer made in the writ petition is for quashing of seizure list along with inspection report dated 19-8-2009 prepared by the authorities under section 56(4) (c ) of the Bihar Value Added Tax Act, 2005 and also for release of 88 bales cotton along with truck and documents seized. Learned counsel for the petitioners has submitted that petitioners are prepared to avail the remedy of preferring appeal under section 72 of the aforesaid Act. but this Court should pass order for release of the seized - 2 - vehicles along with goods. He has placed reliance upon a Division Bench judgment of this Court in the case of Universal Ferro & Allied Chemicals Vrs. State of Bihar & others, reported in 1997, Bihar Revenue and Labour Journal-161. Learned counsel for the State has submitted that the matter is fit to be remitted to the appellate forum where the petitioners should make a prayer for release of their seized vehicles along with seized goods on security being furnished to the satisfaction of the concerned appellate authority. The aforesaid judgment directed the aggrieved person to avail the appellate forum and only direction `srt was made that the appellate authority will order for release of the seized transport vehicle and the seized goods on security being furnished to the satisfaction of the concerned authority. In the facts of the case, we order accordingly. The writ petition is disposed of with a direction to the petitioners to approach the appellate forum provided under section 72 of the Bihar Value Added Tax Act, 2005. and to press before that authority the prayer for release on security. - 3 - Such prayer shall be considered by the appellate authority which shall pass appropriate order in the light of judgment considered above. If the appeal is preferred within seven days and an application for release of the seized vehicles and seized goods is made then the said appeal as well as application for release of the seized vehicles and seized goods shall be considered on merits expeditiously. The application for release should be disposed of within three days of filing of such application in accordance with the aforesaid Division Bench judgment. The writ petition is disposed of. ( P.K. Misra, CJ ) ( Shiva Kirti Singh,J) Naresh