https://www.taxtmi.com/caselaws?id=275308 Under the Abkari Act, release of a vehicle from confiscation depends on the owner proving the full statutory exception under Section 67C(2): absence of knowledge or connivance by the owner, the owner's agent, and the person in charge, together with proof that all reasonable precautions were taken. The burden lies on the owner, and the conditions are cumulative, so mere lack of personal knowledge is insufficient. Confiscation under Section 67B operates independently of the criminal prosecution, so acquittal or non-prosecution in the connected criminal case does not by itself defeat confiscation if the statutory requirements are otherwise met. en-us Fri, 16 Jun 2017 00:00:00 +0530 Thu, 27 Sep 2018 06:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275308 Under the Abkari Act, release of a vehicle from confiscation depends on the owner proving the full statutory exception under Section 67C(2): absence of knowledge or connivance by the owner, the owner's agent, and the person in charge, together with proof that all reasonable precautions were taken. The burden lies on the owner, and the conditions are cumulative, so mere lack of personal knowledge is insufficient. Confiscation under Section 67B operates independently of the criminal prosecution, so acquittal or non-prosecution in the connected criminal case does not by itself defeat confiscation if the statutory requirements are otherwise met. Case-Laws Indian Laws Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275308