Hire purchase truck confiscation failed where no show cause notice was issued to the financier with ownership interest.

Confiscation of a truck purchased under a hire purchase arrangement was found unsustainable because the financier retained the relevant ownership interest until the final instalment was paid. Since confiscation proceedings directly affected the financier's rights, a show cause notice had to be issued to the financier before any adverse action. In the absence of such notice, the confiscation could not be justified, and the Revenue's appeal was rejected.

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Issues: Whether confiscation of a truck purchased under a hire purchase arrangement could be sustained when no show cause notice was issued to the financier.

Analysis: The truck had been purchased under a hire purchase scheme, and the financier remained the person with the relevant ownership interest until the last instalment was paid. Since confiscation proceedings affected the financier's rights, notice to the financier was necessary. As no such notice had been issued, the confiscation was held to be unsustainable.

Conclusion: The confiscation of the truck was not justified, and the Revenue's appeal was rejected.

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