Documents like Tax Invoices and E-Way Bills establish prima facie ownership for granting zimma of seized perishables.

On February 10, 2022, police intercepted two trucks allegedly carrying illegal "Burmese Supari" (areca nuts) intended to evade state taxes through a criminal conspiracy

Changsari P.S. Case No. 77/2022 was registered under Sections 120B/379/411/265/468/471 of the IPC

During the investigation, the seized vehicles caught fire, partially damaging the consignment

The Lower Court initially rejected the prayer on June 24, 2022, citing a report from the Central Plantation Crops Research Institute (CPCRI) that the nuts were unfit for human consumption

the Additional Sessions Judge, Kamrup, reversed this on August 30, 2022, granting zimma upon the production of tax invoices, GST certificates, and e-way bills

The State of Assam filed this criminal petition under Section 482 CrPC to challenge the release of the goods

1. Whether the Revisional Court erred in granting zimma of the seized areca nuts despite a laboratory report stating they were unfit for human consumption.

2. Whether interim custody can be granted when the genuineness of the ownership documents is still under police investigation.

The Court primarily applied Section 482 of the Code of Criminal Procedure, 1973, concerning the High Court's inherent power to prevent the abuse of the process of law or to secure the ends of justice

It relied on the precedent established in Sunderbhai Ambalal Desai v. State of Gujarat (2002), which mandates that seized articles, particularly perishable goods, should not be retained in police custody for long periods and should be released to the rightful owner upon proper security

the court considered the principles of the Revisional Court's jurisdiction under the CrPC to assess prima facie ownership through documents like GST registrations and Tax Invoices

The Court reasoned that while Section 482 powers are wide, they must be exercised cautiously and only in exceptional cases to prevent a miscarriage of justice

The Revisional Court found that the respondents had produced prima facie genuine ownership documents, including E-way bills and GST certificates

The High Court noted that despite specific judicial directions, the Investigating Officer failed to produce evidence proving these documents were forged or that the respondents were not the owners

Regarding the CPCRI report on the nuts being "unfit for human consumption," the Court prioritized the principles in Sunderbhai Ambalal Desai, observing that no purpose is served by the continued detention of perishable goods

The Court concluded that the State failed to justify why the Revisional Court's order should be disturbed, especially when the Investigating Officer remained silent on the veracity of the respondents' documents

The Court held that the respondents had established a prima facie claim to the goods and that the State failed to show any error leading to a miscarriage of justice

The stay order previously granted on April 28, 2023, was effectively vacated, and the court directed the related contempt proceedings to be listed before the appropriate bench