Judgment B. Prasad, J.-Heard learned Counsel for the Petitioner. 2. In the instant case, a vehicle was seized by the Taxation Authorities for violation of Taxation laws. Since, the vehicle was seized by the Taxation Authorities the tax liability was adjusted without paying the tax due against the petitioner. It is not possible to claim the possession of the vehicle by the owner under Section 457 of the CrPC. The jurisdiction to release the vehicle rests with the taxation authorities because it was not under the provisions of CrPC and that vehicle was seized under the Rajasthan Motor Vehicle Taxation Act, 1951. There was a clear bar in the jurisdiction of the Civil and Criminal Court. 3. That being the position, the order impugned is an order without jurisdiction as passed by the learned Additional Sessions Judge, Churu. The same is set aside. The superdginama is cancelled. A direction is issued the respondents to surrender the vehicle before the taxation authorities. 4. With these observations, the petition stands disposed of .