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Judgment
Mr. G.K. Vyas, J.
The instant special appeal has been filed by the appellant under Rule 134 of the Rajasthan High Court Rules, 1952 read with Article 225 of the
Constitution of India against the order dated 05.03.2018 passed by learned Single Judge, whereby the writ petition filed by the appellant/writ-petitioner
was dismissed with certain observations.Â
 As per facts of the case an FIR No.10/2011 was registered on 04.02.2011 against the appellant/writ-petitioner at Police Station Surpalia, District
Nagaur under the Rajasthan Excise Act 1950. A vehicle (Truck No.HR-39-B-5129) of which the petitioner was the registered owner, was also seized
by the police. According to appellant/writ-petitioner, although he was registered owner of the said truck, however, he sold the truck to one Jaspal
Singh S/o Gurudev Singh on 11.08.2010 under a sale-agreement and the truck was handed over to him. However, since as per the Excise Act, the
registered owner is liable for the consequences, therefore, he moved an application before the Excise Commissioner, Govt. of Rajasthan, Udaipur for
releasing the vehicle. The Excise Commissioner vide its order dated 29.04.2011 imposed fine of Rs.7,50,000/- against him.Â
 The appellant/writ-petitioner being aggrieved by the said order preferred a writ petition before this Court being SBCWP No.7134/2011. In the
aforesaid writ petition, the learned Single Judge by an interim order dated 12.08.2011 directed that vehicle No. HR-39-B-5129 shall not auctioned
subject to the condition that the writ-petitioner will deposit a sum of Rs.4,00,000/- with the Excise Commissioner, Udaipur on or before 17.08.2011. It
was also directed that vehicle may be handed over to appellant upon “Supurdgi†by imposing suitable conditions.Â
In pursuance to the interim order passed in CW No.7134/2011, the petitioner deposited Rs.4 lacs and the vehicle was released on
“Supurdginamaâ€. The aforesaid writ petition filed by the petitioner ultimately came to be finally decided on 22.03.2013 along with other 66 writ
petitions with liberty to file appeal before the Tax Board, Ajmer, within a period of one month from the date of receiving certified copy of the order
and in the meanwhile directed that at the time of deciding the appeal, the appellate authority shall consider the prayer of the petitioner for reducing the
amount of penalty sympathetically and objectively. The stay order was directed to remain in currency till disposal of the appeal.Â
 After decision of earlier writ petition along with other 66 connected writ petitions on 22.03.2013, an appeal was preferred by the petitioner before
the Rajasthan Tax Board, Ajmer. The appeal preferred by the petitioner was dismissed by the learned Tax Board vide order dated 02.02.2017 while
observing therein that as per Section 9-A of the Rajasthan Excise Act, 75% of the amount penalty is required to be deposited and such amount has not
been deposited, therefore, appeal filed by the appellant/writpetitioner was dismissed.Â
 Being aggrieved by and dissatisfied with order dated 02.02.2017 passed by learned Tax Board, Ajmer, the appellant/writ-petitioner preferred a writ
petition being SBCWP No.6523/2017, however, the writ petition filed by the petitioner was dismissed by the learned Single Judge vide order dated
05.03.2018.Â
The instant appeal has been filed by the appellant challenging the order dated 05.03.2018 passed by learned Single Judge in writ petition. The crux of
the argument of learned counsel for the appellant is that in pursuance of order passed by this Court in earlier writ petition, the petitioner had already
deposited a sum of Rs.4 lacs with the Excise Commissioner, therefore, the learned Tax Board was under obligation to decide his appeal on merits
because out of 7,50,000/- (penalty amount), a sum of Rs.4 lacs was already deposited by the appellant. However, the learned Single Judge did not
consider this aspect of the matter and dismissed the writ petition on the ground that the appellant has not deposited 75% amount of the penalty, which
is condition precedent for maintaining the appeal u/s 9A of the Excise Act.
 Learned counsel for the appellant further submitted that if 75% amount out of 7,50,000/- rupees will be deposited by the petitioner again, then it will
exceed more than the penalty amount because he had already deposited a sum of Rs.4 lacs as per interim order passed by this Court passed in earlier
writ petition at the time of releasing of the vehicle on “Supurdginamaâ€, therefore, the order of Tax Board may kindly be quashed and the Tax
Board be directed to deicide the appeal on merit without insisting to deposit 75% of the penalty amount.Â
 On the other hand, learned counsel for the respondent- Excise Department opposed the prayer and said that nobody can be permitted to violate the
provisions of the Act for maintaining appeal, therefore, the learned Single Judge has rightly dismissed the writ petition filed by the petitioner as he has
not deposited 75% of the penalty amount for maintaining his appeal before the Tax Board. He, therefore, prayed that the appeal may kindly be
dismissed.Â
 After hearing the learned counsel for the parties, it emerges from the facts that out of 7,50,000/-, admittedly the appellant/writ-petitioner has
deposited Rs.4,00,000/- in pursuance of interim directions issued by this Court in earlier writ petition (SBCWP No.7134/2011) on 12.08.2011,
therefore, it will be harsh to direct the appellant to deposit 75% amount of the penalty of Rs.7,50,000/- for maintaining his appeal.Â
 In view of above, this special appeal is allowed and the order passed by learned Single Judge dated 05.03.2018 and the order dated 02.02.2017
passed by Tax Board, Ajmer are hereby quashed and set aside. The matter is remitted to the Tax Board, Ajmer to decide the appeal on merit filed by
the appellant/writpetition under Section 9-A of the Excise Act, provided the appellant/writ-deposit deposits difference amount of Rs.1,62,500/- with the
Tax Board as he had already deposited a sum of Rs.4,00,000/- at the time of releasing of vehicle on “Supurdginamaâ€. The said amount shall be
deposited by the appellant with the learned Tax Board within a period of 15 days from the date of receipt of certified copy of the order. The learned
Tax Board, Ajmer is directed to decide the appeal within a period of thirty days thereafter.Â