https://www.taxtmi.com/caselaws?id=312505 Where the confiscation statute does not exclude the Code of Criminal Procedure, the High Court may exercise Section 482 jurisdiction in relation to confiscation proceedings because the scheme under the 2004 Act and the 2012 Rules operates alongside the Code and includes procedural use of criminal process. Confiscation of the truck could not be sustained after the owner's acquittal in the connected criminal case, because Section 13A shifts the burden in prosecution and not in confiscation proceedings. The acquittal on the absence of intended slaughter was a material consideration, and ignoring it rendered the confiscation arbitrary and inconsistent with Article 300A. en-us Fri, 04 Mar 2022 00:00:00 +0530 Thu, 22 Feb 2024 05:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312505 Where the confiscation statute does not exclude the Code of Criminal Procedure, the High Court may exercise Section 482 jurisdiction in relation to confiscation proceedings because the scheme under the 2004 Act and the 2012 Rules operates alongside the Code and includes procedural use of criminal process. Confiscation of the truck could not be sustained after the owner's acquittal in the connected criminal case, because Section 13A shifts the burden in prosecution and not in confiscation proceedings. The acquittal on the absence of intended slaughter was a material consideration, and ignoring it rendered the confiscation arbitrary and inconsistent with Article 300A. Case-Laws Indian Laws Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312505