(1) The central legal issue that falls for consideration in this petition is whether the Court having jurisdiction to try offences covered by clause (a) or (b) of sub-Section (1) of Section 34 will have the jurisdiction to grant custody of the vehicle seized, after it has received information from the Collector under clause (a) of sub-Section (3) of Section 47A of the Chhattisgarh Excise Act, 1915 (henceforth ‘the Act of 1915’) about the initiation of the proceedings for confiscation of seized vehicle ?

(2) The petitioner is registered owner of four wheeler (Bolero) bearing registration No. CG-04-HB-2513. The said vehicle has been seized by the Police Station – Saraipali in connection with Crime No. 281/14 for commission of offence punishable under Section 34(2) of the Act of 1915 as the said vehicle was found involved in transporting 126 liters of country made liquor.

(3) The Prosecuting Agency, after seizure of the vehicle, sent intimation to the Collector, Mahasamund; and the Collector, Mahasamund registered Revenue Case No. 206-B/121 year 2013-14 under Section 47-A of the Act, 1915; and Collector in exercise of power conferred under clause (a) of sub-Section (3) of Sectio