2015 (10) TMI 714

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.... K. Narasimhaiah, Advocate, for the Respondent. ORDER The state has challenged the order of the Presiding Officer in Crl. A. No. 46/2013, dated 21-3-2013 setting aside the order of the Authorized Officer and Deputy Commissioner of Excise confiscating the Autorickshaw bearing No. KA-18-A-4378. 2. The facts reveal that the aforesaid Autorickshaw was found to carry liquor on 14-12-2010 ....

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..... 5. P.Ws. 1 and 2 who are the attesting witnesses to prove the seizure. P.Ws. 3 and 4 who are the Excise Officers speak about the seizure and production of seized material. P.W. 3 also speaks to the initiation of confiscation proceeding before the Authorized Officer. But as contemplated under Section 43A of the Karnataka Excise Act, it is necessary that the seized vehicle and also the pro....