Vasanti A. Naik, J.

Rule. Rule made returnable forthwith. The writ petition is heard finally at the stage of admission with the consent of the learned counsel for the parties.

2. By this writ petition, the petitioner has impugned the order of the Sub-Divisional Officer, Akot, dated 2.9.2016 imposing penalty on the petitioner under Section 48(7) of the Maharashtra Land Revenue Code, 1966 (hereinafter referred to as the 'Code' for the sake of brevity).

3. According to the petitioner, the truck of the petitioner was seized under Section 48(8) of the Code and the petitioner was directed to pay the penalty in the proceedings under Section 48 (7) on the ground that the sand transported in his vehicle was not covered by tarpaulin or any other suitable mechanism. It is stated that the respondents could not have confiscated the vehicle of the petitioner under Section 48(8) of the Code and also could not have initiated the penalty proceedings under Section 48(7) for not covering the sand, during transportation. It is stated that confiscation or seizure of the vehicle could be made only if a person illegally extracts, removes, collects, replaces, picks up or disposes of any minerals. I