Revenue Department has discretionary powers to release confiscated vehicle after Assessee furnishes bond and surety

Last updated: 09 December 2023

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Quick Summary

The Kerala High Court has ruled that the Revenue Department has discretionary powers to release a confiscated vehicle. This decision came after an assessee, Biju V.T., filed a petition seeking the return of his seized vehicle. The court directed the department to consider releasing the vehicle upon the assessee furnishing the required bond and surety, in accordance with the law.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C) No. 37521 of 2023 dated November 16, 2023] directed the Revenue Department to release the confiscated vehicle as per its own discretion after bond and surety are furnished by the Assessee.

Citation :
WP (C) No. 37521 of 2023 dated November 16, 2023

The Hon'ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C) No. 37521 of 2023 dated November 16, 2023] directed the Revenue Department to release the confiscated vehicle as per its own discretion after bond and surety are furnished by the Assessee.

Facts

Biju V. T ("the Petitioner") has filed a writ petition for quashing of order dated November 2, 2023 ("the Impugned Order") wherein the Petitioner vehicle was seized by the Revenue Department ("the Respondent") and direct the Respondent to grant interim custody of the vehicle seized by the Revenue Department. Also, the Petitioner is willing to furnish the surety and bond for releasing of vehicle.

Issue

Whether the Petitioner is entitled to the custody of the vehicle to be released by Revenue Department after furnishing of bond and security by the Assessee?

Held

The Hon'ble Kerala High Court in WP(C) NO. 37521 of 2023, held that as the Petitioner is willing to furnish bond and security for release of the vehicle confiscated by the Respondent, the Court directed the Respondent authority to release the vehicle confiscated as per its own discretion after the bond and security are furnished by the Petitioner, in accordance with law.

FAQ :

Yes, the Revenue Department has discretionary powers to release a confiscated vehicle, particularly after the assessee furnishes the required bond and surety.

The Kerala High Court directed the Revenue Department to release the confiscated vehicle at its discretion, provided the assessee furnishes a bond and surety.

The petitioner, Biju V.T., was willing to furnish a bond and surety for the release of his confiscated vehicle.

The case is BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors., decided by the Hon'ble Kerala High Court on November 16, 2023.

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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