https://www.taxtmi.com/caselaws?id=171593 Sections 47-A to 47-D of the M.P. Excise Act establish a separate confiscation mechanism with notice, hearing, appeal and revision, and the Collector acts in a quasi-judicial capacity; the provisions were upheld as valid and not inconsistent with Articles 14 or 19(1)(g). The proviso barring the Court of Session from staying a confiscation order during revision was also sustained, but read down so the revisional court retains incidental power to pass interim custody and disposal orders to protect the property pending revision. The challenge was therefore rejected. en-us Mon, 10 Mar 2003 00:00:00 +0530 Sat, 25 Jul 2015 12:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171593 Sections 47-A to 47-D of the M.P. Excise Act establish a separate confiscation mechanism with notice, hearing, appeal and revision, and the Collector acts in a quasi-judicial capacity; the provisions were upheld as valid and not inconsistent with Articles 14 or 19(1)(g). The proviso barring the Court of Session from staying a confiscation order during revision was also sustained, but read down so the revisional court retains incidental power to pass interim custody and disposal orders to protect the property pending revision. The challenge was therefore rejected. Case-Laws Indian Laws Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171593