https://www.taxtmi.com/caselaws?id=301684 Section 56(2-a) of the Orissa Forests Act, 1972 was construed as permitting a limited fine in lieu of confiscation where literal application of confiscation would defeat the statutory purpose and produce a disproportionate result. Applying harmonious construction and the narrow doctrine of casus omissus, the Court read in a discretion to substitute fine for confiscation in exceptional cases. On the facts, the forged permit was not shown to be within the driver's reasonable knowledge, the vehicle's value greatly exceeded the value of the forest produce, and confiscation was treated as excessive. The confiscation order was replaced with a fine and release of the vehicle on payment. en-us Mon, 17 Feb 1992 00:00:00 +0530 Fri, 15 Apr 2022 10:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301684 Section 56(2-a) of the Orissa Forests Act, 1972 was construed as permitting a limited fine in lieu of confiscation where literal application of confiscation would defeat the statutory purpose and produce a disproportionate result. Applying harmonious construction and the narrow doctrine of casus omissus, the Court read in a discretion to substitute fine for confiscation in exceptional cases. On the facts, the forged permit was not shown to be within the driver's reasonable knowledge, the vehicle's value greatly exceeded the value of the forest produce, and confiscation was treated as excessive. The confiscation order was replaced with a fine and release of the vehicle on payment. Case-Laws Indian Laws Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301684