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

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 the 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 the 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.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

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 the 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 the 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.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

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 the 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 the 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.

(Author can be reached at info@a2ztaxcorp.com)

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.