https://www.taxtmi.com/caselaws?id=365919 Section 67B of the Abkari Act confers an independent confiscation power once liquor or vehicles used to carry it are seized and produced before the authorised officer, so acquittal in the criminal abkari case does not by itself bar confiscation proceedings. However, the revisional authority must still independently consider the petitioner's challenge and record a reasoned finding on whether the vehicles were actually involved in the alleged offence before confirming confiscation. An order that merely relied on the completion of earlier proceedings, without such independent evaluation, was found unsustainable to that extent and required fresh consideration after hearing the petitioner. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 27 Aug 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365919 Section 67B of the Abkari Act confers an independent confiscation power once liquor or vehicles used to carry it are seized and produced before the authorised officer, so acquittal in the criminal abkari case does not by itself bar confiscation proceedings. However, the revisional authority must still independently consider the petitioner's challenge and record a reasoned finding on whether the vehicles were actually involved in the alleged offence before confirming confiscation. An order that merely relied on the completion of earlier proceedings, without such independent evaluation, was found unsustainable to that extent and required fresh consideration after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365919