TaxTMI 
TaxTMI 
2017 (5) TMI 1820
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....rt 1.054 cubic meters of teak wood from Saliwara to Parasia Road, Reserve Forest Compartment No. 117. As the driver was not carrying the documents required for the transportation of teak wood, the staff of Forest Development Corporation, at Dhuma District, Seoni, after completion of formalities seized the teakwood and the aforesaid vehicle, being tractor (MP-22 AA-0736) and trolley (MP 22 AA 0764). Thereafter, the Project Range Officer registered the offence Under Section 5 and Section 15 of Madhya Pradesh Van Upaj (Vyapar Viniyam) Adhiniyam, 1969 [hereinafter 'Adhiniyam' for brevity] read with Section 26 and Section 41 of the Indian Forest Act, 1927. The said case was registered as Offence No. 251/2013. In relation to this, a charge sheet was filed which was numbered as Criminal Case No. 269/2013 before the trial court. 4. The Authorized Officer-cum-Sub Divisional Officer Lakhnadone, Forest Division North (territorial), Seoni simultaneously initiated the confiscation proceeding Under Section 15 of the Adhiniyam. The same was registered as Confiscation Case No. 9/2012. 5. In the process, the Authorized Officer-cum-Sub Divisional Officer Lakhnadone, Forest Division Nor....
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....ya Pradesh is famous for its abundant biodiversity. The rich biodiversity generates minor forest produce such as tendu, harra, sal seed and gum etc Madhya Pradesh Development Report, Planning Commission (2011).. These forest produce are a good source of revenue for the state and provides employment opportunities for the people. 11. In order to facilitate development of a good forest policy, the State of Madhya Pradesh enacted the Adhiniyam in the year 1969. Preamble, Adhiniyam. This legislation was enacted with an object to regulate the trade of certain forest produce in the State of Madhya Pradesh. Ibid. The Adhiniyam is a statute enacted for the purpose of preserving certain forest produce in the State of Madhya Pradesh. The Scheme of the Act, as expressed in several provisions, is to empower the authorized officers of the Forest Department for proper implementation/enforcement of the statutory provisions and for enabling them to take effective steps for preserving these forest produce. For this purpose certain powers including the power of seizure, confiscation and forfeiture have been vested in them. This position is made clear by giving overriding effect to the provisions o....
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....Inspector or any other person authorized by the State Government may, with a view to securing compliance with the provisions of this Act or the Rules made thereunder or to satisfying himself that the said provisions have been complied with,- (i) stop and search any person, boat, vehicle or receptacle use or intended to be used for the transport of satisfied forest produced; (ii) Enter and search any place. (2) When there is reason to believe that any Officer under this Act has been committed in respect of any specified forest produce, 3[Any Forest Officer as may be notified by the State Government or any Police Officer not below the rank of an Assistant Sub Inspector] or any person authorized by the State Government in this behalf may, seize such specified Forest Produce along with all tools, boats, vehicles, ropes, chains or any other articles used in committing such offence under the provisions of this Act. (3) Any Officer or Person seizing any property under this Section shall place on all such property a mark indicating that the same has been so seized and shall, as soon as may be, either produce the property seized before the Officer not bel....
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....fiscation of property to the Magistrate having jurisdiction to try the offence on account of which the seizure has been made; (b) issues a notice in writing to the person from whom the property is seized, and to any other person who may appear to the authorised officer to have some interest in such property; (c) affords an opportunity to the persons referred to in Clause (b) of making a representation within such reasonable time as may be specified in the notice against the proposed confiscation; and (d) gives to the officer or person effecting the seizure and the person or persons to whom notice has been issued under Clause (b), hearing on the date to be fixed for such purpose. (5A) When the authorised officer having the jurisdiction over the case is himself involved in the seizure of investigation, the next higher authority may transfer the case to any other officer of the same rank for conducting proceedings under this section.] (6) No order of confiscation under Sub-section (4) of any tools, vehicles, boats, ropes, chains or any other articles (other than specified forest produce seized) shall be made if any person referred to in Cla....
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....ceedings. Sub-section (5A) prescribes that whenever an Authorized officer having jurisdiction over the case is himself involved in the seizure, the next higher authority may transfer the case to any other officer of the same rank for conducting confiscation proceedings. Sub-section (6) provides that with respect to tools, vehicles, boats, ropes, chains or any other Article other than timber or forest-produce seized, confiscation may be directed unless the person referred in Clause (b) of Sub-Section 5 is able to satisfy that the articles were used without his knowledge or connivance or, as the case may be, without the knowledge or connivance of his servant or agent and that all reasonable and necessary precautions had been taken against the use of such objects for commission of forest offence. 16. Section 15-A provides the remedy of appeal against the order of the authorized officer Under Section 15 in confiscation proceedings. Section 15-B of the Adhiniyam provides for revision before the Court of Sessions against the order of the Appellate Authority in the confiscation proceedings. 17. Under Section 15-C of the Adhiniyam, a jurisdictional bar on courts and tribunals have be....
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....dian Forest Act as amended by the State of Madhya Pradesh. In this Section the confiscation after the conviction is subjected to separate confiscation proceedings as contemplated Under Section 15, 15-A, 15-C. At the cost of repetition it should be noted that if a confiscation proceeding Under Section 15 has commenced and the confiscation has already occurred, then there is no question of confiscation Under Section 15-D again. If the confiscation has not taken place Under Section 15, then the Court after final conviction can order confiscation Under Section 15-D of the Adhiniyam. 20. The broad scheme of the Adhiniyam is to punish those who are in contravention of the law at the hand of the criminal court. The confiscation being incidental and ancillary to the conviction, State of Madhya Pradesh, separated the process of confiscation from the process of prosecution. The purpose of the enactment seems to be that the power of the criminal court regarding the disposal of property is made subject to the jurisdiction of the authorized officer with regard to that aspect; the jurisdiction of criminal court in regard to the main trial remains unaffected. 21. Before we deal with the que....
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.... the State Government is produced under Sub-section (1) and an Authorised Officer is satisfied that a forest offence has been committed in respect of such property he may pass order of confiscation of the said property (forest produce) together with all tools, ropes, chains, boats, vehicles and cattle used in committing the offence. The power of confiscation is independent of any proceeding of prosecution for the forest offence committed. This position is manifest from the statute and has also been held by this Court in Divisional Forest Officer v. G.V. Sudhakar Rao [(1985) 4 SCC 573: 1986 SCC (Cri) 34: AIR 1986 SC 328]. 23. In the case of State of M.P. v. S.P. Sales Agencies (2004) 4 SCC 448, the brief facts therein were a truck was intercepted by the police in the District of Gwalior. It was found that 281 cases of Kuttcha manufactured by M/s. Harsh Food Products, Respondent 2 therein were found in the truck. These wood cases were being transported without requisite transit pass under Rule 3 of M.P. Transit Rules thereafter; this matter was reported to Sub-Divisional Forest Officer, Gwalior, who initiated confiscation proceedings Under Section 52 of the Act. This Court had an ....