2018 (8) TMI 1391

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..... I see from the materials on record that the vehicles in question were seized by the Sub Inspector of Police, Chittur and that two persons were arrested by the said authority. 2. It transpires from the records that an abkari case, numbered as C.R.No.57/2008, was registered with the Chittur Police Station, under Section 55(a) of the Abkari Act and that the vehicles were subsequently produced before the authorised officer, namely the Assistant Excise Commissioner of Palakkad, on 25.07.2008. The pleadings available on the files of this case would show that the Deputy Commissioner of Excise, after adhering to the procedural formalities, confiscated the vehicles to the Government under Section 67B of the Abkari Act, by an order dated 17.01.201....

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....rder confiscation is an independent power, which is not guided or manacled by the fate of the criminal case registered against the offenders. This is obvious from the manner in which Section 67B opens and to obtain its reading, I deem it apposite to extract it as under: "67B. Confiscation by Abkari Officers in certain cases.-(1) Notwithstanding anything contained in this Act or in any other law for the time being in force, where any liquor, intoxicating drug material, still, utensil, implement or apparatus or any receptacle, package or covering in which such liquor, intoxicating drug, material, still, utensil, implement or apparatus is found or any animal, cart, vessel, or other conveyance used in carrying the same is seized and detained ....

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....at "on examination of the facts, it is clear that the vehicles were used for the illegal transportation of toddy and Authorised officer and Appellate Authority have rightly held that the vehicle should be confiscated to Government (sic)." 9. I cannot find this stand of the Commissioner in Exhibit P5 order to be tenable in law, specially because it is the specific case of the petitioner that the vehicles were not involved in such an offence and in particular that one among the vehicles was, in fact, parked at the side of the road when it was seized. I am not saying that these contentions are valid but I am firmly of the opinion that the Commissioner has a duty to consider this contention and to evaluate it on its merits, before concluding t....