Release of case property under VAT law cannot override criminal custody; remedy lies before the criminal court under Section 451 CrPC.

Goods and vehicles detained under the Punjab Value Added Tax Act, 2005, and later forming part of case property in a criminal FIR alleging cheating and forgery, could not be ordered released in writ jurisdiction merely because the VAT release conditions had been satisfied and a taxing authority's release order had been issued. The release order under the VAT Act did not override the separate custody of the property in the criminal proceedings. The proper remedy for release of such case property was to approach the competent criminal court under Section 451 of the Code of Criminal Procedure, 1973.

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Issues: Whether the detained vehicles and goods were liable to be released in writ jurisdiction after compliance with the release conditions under the Punjab Value Added Tax Act, 2005, notwithstanding the registration of a criminal case in which the goods and vehicles formed part of the case property.

Analysis: The petitioners had complied with the conditions imposed for release under the VAT Act, and a release order had been issued by the taxing authority. However, the goods and vehicles were also subject to a separate criminal proceeding arising from an FIR alleging cheating and forgery. The release order passed under the VAT Act could not override the custody of the property in the criminal case. The appropriate course for release of case property in such circumstances was to seek relief before the competent criminal court under Section 451 of the Code of Criminal Procedure, 1973.

Conclusion: The writ court declined to direct release of the goods and vehicles and held that the petitioners must pursue the remedy under Section 451 of the Code of Criminal Procedure, 1973.

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