Satvinder Singh @ Satvinder Singh Saluja & Ors. v. State of Bihar

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The Tax Publishers 2019 TaxPub(VAT) 0385 (SC) Satvinder Singh @ Satvinder Singh Saluja & Ors. v. State of Bihar BIHAR EXCISE (AMENDMENT) ACT, 2016 --Offence punishable under Section 53(a) --Assessee was subject to breath analyzer test in which certain quantity of alcohol was found----A person who consumes liquor in a different State could not be fastened with a penalty under section 53(a) unless there is some evidence to prove that consumption of liquor by the accused has taken place in the State of Bihar, therefore, assessees should be at liberty to file an application to discharge before Magistrate who after considering the materials on record shall decide the said application of discharge in accordance with law.--Assessees were travelling from Jharkhand to Patna to attend a meeting of Rotary Club. They were travelling by vehicle, which was stopped for routine checkup by SupInspector Excise. Nothing incriminating nor any liquor was found in the vehicle in which assessees were travelling. They were subjected to breath analyzer test in which test as per the prosecution case certain quantity of alcohol was found. Assessees were arrested and remained in custody for two days. Assessees filed application under section 482 Cr.P.C. pleading for setting aside the Order, passed by Magistrate taking cognizance. High Court dismissed the application under section 482 Cr.P.C. *Held:* When the word 'consumes' is followed by liquor, the action denoted by verb passes over from the doer to object, i.e., liquor to constitute the offences within the meaning of section 53(a). The action of consumption of liquor has to happen within the State of Bihar. A person who consumes liquor in a different State could not be fastened with a penalty under section 53(a) unless there is some evidence to prove that consumption of liquor by the accused has taken place in the State of Bihar. Therefore, assessees should be at liberty to file an application to discharge before Magistrate who after considering the materials on record shall decide the said application of discharge in accordance with law. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(VAT) 0385 (SC)

Satvinder Singh @ Satvinder Singh Saluja & Ors. v. State of Bihar

BIHAR EXCISE (AMENDMENT) ACT, 2016

--Offence punishable under Section 53(a) --Assessee was subject to breath analyzer test in which certain quantity of alcohol was found----A person who consumes liquor in a different State could not be fastened with a penalty under section 53(a) unless there is some evidence to prove that consumption of liquor by the accused has taken place in the State of Bihar, therefore, assessees should be at liberty to file an application to discharge before Magistrate who after considering the materials on record shall decide the said application of discharge in accordance with law.--Assessees were travelling from Jharkhand to Patna to attend a meeting of Rotary Club. They were travelling by vehicle, which was stopped for routine checkup by SupInspector Excise. Nothing incriminating nor any liquor was found in the vehicle in which assessees were travelling. They were subjected to breath analyzer test in which test as per the prosecution case certain quantity of alcohol was found. Assessees were arrested and remained in custody for two days. Assessees filed application under section 482 Cr.P.C. pleading for setting aside the Order, passed by Magistrate taking cognizance. High Court dismissed the application under section 482 Cr.P.C. Held: When the word 'consumes' is followed by liquor, the action denoted by verb passes over from the doer to object, i.e., liquor to constitute the offences within the meaning of section 53(a). The action of consumption of liquor has to happen within the State of Bihar. A person who consumes liquor in a different State could not be fastened with a penalty under section 53(a) unless there is some evidence to prove that consumption of liquor by the accused has taken place in the State of Bihar. Therefore, assessees should be at liberty to file an application to discharge before Magistrate who after considering the materials on record shall decide the said application of discharge in accordance with law.