JUDGMENT :

HEMANT GUPTA, J.

1. Leave granted.

2. The owner of seized truck is in appeal aggrieved against an order passed by the High Court of Judicature at Allahabad on October 30, 2017, whereby the order passed by the Collector on 12.11.2016 and by the District Judge on 3.8.2017 confiscating the Vehicle for violation of Sections 60 and 72 of the United Provinces Excise Act, 1910 (for short, ‘Act’), remained unsuccessful.

3. An FIR was lodged on November 17, 2015 for the offences under Sections 60 and 72 of the Act and Sections 420, 467, 468 and 471 of the Indian Penal Code, 1860 (for short, ‘IPC’) in respect of seizure of 154 cartons of illicit liquor, one .315 bore country made pistol with two .315 bore live cartridges, by a team of Excise Department and the Police Officials. The investigation was taken up by Mr. Satyaveer Singh, Sub-Inspector.

4. On December 17, 2015, a notice was served upon the appellant by the District Magistrate, who is also the Collector of the District to show cause as to why the seized truck be not confiscated. The show cause notice in respect of the Santro Car meant for Nisar Ahmed son of Nazir was issued as to why the car be not confiscated.

5. On an applica