TaxTMI 
TaxTMI 
2019 (1) TMI 2083
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.... release of vehicle bearing Registration No. OD-27-8277 in favour of the petitioner, who happens to be the owner of the vehicle. 2. It is alleged by the prosecution that on 13.03.2018 the Sub-Inspector of Excise, Harbhanga arrested one Jitendra Kumar Mishra, who is driver of the vehicle and recovered 24 liters of Beer and 8,640 liters of I.M.F.L kept in a paper cartoons and a case under Section 52 (a) (i) of the Odisha Excise Act, 2008 was initiated. The Sub-Inspector of "Excise also seized the aforesaid vehicle. The seized vehicle is in the custody of the said officer. 3. It is claimed by the petitioner that he being the owner of the vehicle had no idea of the alleged crime. The owner is neither arrayed as an accused nor allegation h....
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....mission of the offence, the conveyance even though used in carrying the intoxicant will not be liable to confiscation. However, in the meantime, the Orissa Excise Act, 2008 has come into force with effect from 1st April, 2017 and the present case arises out of a criminal proceeding for punishable under Section 52 of the Orissa Excise Act, 2008. The Orissa Excise Act was passed by the Assembly in the year, 2008. Section 1 of the said Act provides that it shall come into force on such date as the State Government may by notification, appoint and the State Government published it in the Official Gazette on 10.03.2017 i.e. almost after nine years of the Assembly passing the Act. The law relating to confiscation and interim release of vehicle ha....
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....after referred to as the 'authorised officer') Xxx xxx xxx xxx 6. A plain reading of the said provision reveals that the Subsection (2) provide that the Officer seizing any property under Section 71 of the Orissa Excise Act shall except where the offender agrees in writing to get the offence compounded under Section 75 produce the property seized before the Collector, or an authorized officer, not below the rank of a Superintendent of Excise, authorized by the State Government in this behalf by notification (hereinafter referred to as the 'authorised officer'. 7. Sub-section (3) provided that whether the Collector, or the authorized officer seized any property under Sub-section (1) or where the property seized....
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....me very stringent even with regard to the confiscation of property and incorporating a bar for interim release of the vehicle etc. during the pendency of the confiscation proceeding. The learned Additional Standing Counsel very vehemently opposes the contention raised by the learned Counsel for the petitioner and submits that there is a specific bar under Section 72 of the Orissa Excise Act from entertaining an application, where the confiscation proceeding is pending. Hence, in view of the provisions there is hardly any scope for this Court to interfere in the matter. 8. However, perusal of the order reveals that the learned S.D.J.M., Boudh has rejected the petition only on the ground that Section 72 of the Orissa Excise Act bars the cr....