TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the trial Magistrate has jurisdiction to grant interim custody of a vehicle seized for an excise offence after the Collector has initiated confiscation proceedings and intimated the trial Court under the Chhattisgarh Excise Act, 1915.
Analysis: Section 47-D contains an overriding bar and provides that once the Court trying offences under Section 34 receives intimation from the Collector under Section 47-A(3)(a) about initiation of confiscation proceedings, the Court shall not make any order regarding disposal or custody of the seized property, including a conveyance. The general powers under Section 457 of the Code of Criminal Procedure, 1973 must yield to the special statutory scheme. The seizure in question related to an offence under Section 34(2), and intimation of confiscation proceedings had already been sent to the trial Court.
Conclusion: The trial Magistrate had no jurisdiction to grant custody of the vehicle after receipt of the Collector's intimation, and the refusal to release the vehicle was in law.
Ratio Decidendi: Where a special statute creates an express bar and a confiscation mechanism, the criminal court's general powers to grant custody or release of the seized property stand excluded once the statutory intimation of confiscation proceedings is received.
TaxTMI 
TaxTMI 
