JUDGMENT 1. - Heard the learned counsel appearing for the petitioner and the learned Public Prosecutor. 2. The vehicle in question has been ordered to be given to the petitioner by the learned Judicial Magistrate First Class, Ghatol vide impugned order dated 18.10.2001 on his furnishing superdginama for a sum of Rs. 5 lacs and further on furnishing a surety bond of the same amount. While passing that order, the learned Judicial Magistrate further imposed three conditions and out of three conditions, condition No. 2 was to the effect that from the date of 18.10.2001 and within three months, the tax pertaining to the vehicle in question shall be paid by the petitioner and, -thereafter, he would inform the Court. 3. In this revision petition, it has been contended by the learned counsel appearing for the petitioner that the said condition No. 2 be deleted as it has been wrongly imposed. 4. From perusing the impugned order dated 18.10.2001, which is a detailed one, it appears that the learned Judicial Magistrate has clearly observed that when the vehicle in question bearing No. RJ-12/P0576 was seized, no tax was due on it as no demand notice was issued by the Department and that is why, he found the jurisdiction of the Court and released the vehicle on furnishing bonds etc. If there would have been any tax due on the vehicle in question, the learned Judicial Magistrate would not have released the vehicle in question, as according to him, in that case, jurisdiction did not lie to him. 5. When the learned Judicial Magistrate has clearly observed that no tax was due on the vehicle in question, therefore, imposition of condition No. 2, as stated above, and further asking the petitioner to deposit the tax, is without jurisdiction and illegal and cannot be sustained. 6. In view of the above, it is. proper to delete the condition No. 2 imposed by the learned Judicial Magistrate in the impugned order dated 18.10.2001 for delivery of the vehicle in question to the petitioner. 7. Thus, this revision petition is allowed and the condition No. 2 imposed by the learned Judicial Magistrate First Class, Ghatol in the impugned order dated 18.10.2001 is deleted. The order dated 18.10.2001 passed by the learned Judicial Magistrate, First Class, Ghatol stands modified accordingly to the above extent.Revision petition allowed. *******