https://www.taxtmi.com/caselaws?id=256561 Section 47-D of the Chhattisgarh Excise Act, 1915 creates an overriding bar on a criminal court's power to make any order for disposal or custody of seized property, including a vehicle, once the Collector has initiated confiscation proceedings and intimated the trial court under Section 47-A(3)(a). In such circumstances, the general custody power under Section 457 CrPC yields to the special statutory scheme. Where the seizure relates to an offence under Section 34 and the required intimation has already been received, the trial Magistrate lacks jurisdiction to grant interim custody or release of the vehicle. en-us Tue, 06 Jan 2015 00:00:00 +0530 Sat, 21 Feb 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256561 Section 47-D of the Chhattisgarh Excise Act, 1915 creates an overriding bar on a criminal court's power to make any order for disposal or custody of seized property, including a vehicle, once the Collector has initiated confiscation proceedings and intimated the trial court under Section 47-A(3)(a). In such circumstances, the general custody power under Section 457 CrPC yields to the special statutory scheme. Where the seizure relates to an offence under Section 34 and the required intimation has already been received, the trial Magistrate lacks jurisdiction to grant interim custody or release of the vehicle. Case-Laws VAT and Sales Tax Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256561