JUDGMENT

Dr. Arijit Pasayat, J.—

1. Leave granted.

2. Challenge in this appeal is to the order passed by a learned Single Judge of the Kerala High Court. Respondent had filed an application for release of Maruti Omni Van of which he claimed to be the owner. Learned Judicial First Class Magistrate rejected the prayer for release in terms of Section 457 of the Code of Criminal Procedure, 1973 (in short the ‘Code’). The vehicle was seized in terms of Section 55(a) of the Abkari Act. The appellant took the stand that the vehicle was stolen and the matter was reported to the police and on the same day the vehicle was detected by the police. A case was registered under Section 55(a) of the Act against four accused persons. The application for release was rejected on the ground that the vehicle has been entrusted to the Assistant Excise Commissioner for the purpose of confiscation. The respondent approached the Assistant Excise Commissioner and he was directed to furnish bank guarantee equal to the value of the vehicle as fixed by a Mechanical Engineer before the High Court. Appellant had questioned the order taking the stand that he was unable to raise the amount required for the bank gu