ORDER : P.K. Lohra, J. 1. By the instant misc. petition, under Section 482 Cr.P.C., petitioner has prayed for quashment of order dated 20.04.2016 passed in Criminal Revision No.38/2016 by Additional District & Sessions Judge No.2, Chittorgarh (for short, ‘learned revisional Court’) as well as order dated 06.04.2016 passed by Judicial Magistrate, Begun, District Chittorgarh (for short, ‘learned trial Court’) in Checking Memo No.277833 dated 12.01.2016 so also prayed for directing respondent No.2 Transport Officer, Chittorgarh to release the vehicle of petitioner. 2. Succinctly stated, the facts of the case are that petitioner submitted an application before the learned trial court under section 457 Cr.P.C. stating inter-alia therein that on 12.01.2016 his Tractor bearing Registration No.MP-44-AA-8666 along with trolley, which was carrying Bajri for his personal use after paying proper royalty and sale tax, was seized without any rhyme or reason by the Transport Officer mentioning in the recovery memo that Bajri was being carried for commercial purposes. It was further averred in the application that the said tractor and trolley is only source of earning of the petitioner and that he is ready to furnish security as imposed and to comply with the conditions imposed so also ready to give undertaking that in future his vehicle would not be used for any commercial purposes. It was pleaded that the tractor and trolley are lying casually in the custody of the respondent No. 2, where in absence of maintenance it may be damaged. With these assertions, the petitioner requested to release the tractor. 3. The learned trial Court, by its order dated 6th of April 2016, rejected the application while observing that earlier also the application filed by the petitioner was rejected on 14.01.2016 the same being not of territorial jurisdiction of the Court and the petitioner having not deposited one time tax and the revision petition filed against that order before the Addl. District & Sessions Judge No.2, Chittorgarh was also rejected on 04.02.2016. 4. Against the aforesaid order dated 06.04.2016, petitioner invoked revisional jurisdiction and the learned revisional Court, while fully concurring with the findings and conclusions of the learned trial Court, rejected his revision petition. 5. I have heard learned counsel for the petitioner as well as learned Public Prosecutor for the State and perused the impugned order. 6. A coordinate Bench of this Court in identical matter bearing S.B. Criminal Misc. 5. I have heard learned counsel for the petitioner as well as learned Public Prosecutor for the State and perused the impugned order. 6. A coordinate Bench of this Court in identical matter bearing S.B. Criminal Misc. Petition No.576/2006 (Jakir Beg v. State of Rajasthan & Anr., decided on 12.07.2007), while discussing the provisions of Sections 16 & 17 of the Rajasthan Motor Vehicles Taxation Act, 1951 and so also taking into consideration earlier judgment of this Court in S.B. Cr. Misc. 68/2000, decided on 21.04.2005 observed that in the matters of vehicles seized by taxation authorities for violation of taxation law, owner cannot claim possession of vehicle under Section 457 Cr.P.C. and the jurisdiction to release vehicle rests with the taxation authorities because it is not under the provisions of the Cr.P.C. and same is barred under civil and criminal jurisdiction. 7. In view of above, no interference is warranted by this Court under Section 482 Cr.P.C. 8. Resultantly, petition fails and the same is hereby dismissed.