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


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.

 

Bimal Jain
Published in GST
Views : 192

Comments




CCI Pro



Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 14 August 2026
Article Assistant

N J Suresh & Associates

Bengaluru

CA Inter

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details