ORDER :

Sanjay K. Agrawal, J.

1. Heard on admission and I.A.No.1, application for grant of stay.

2. This writ petition is directed against the order dated 05.08.2022 by which the learned Additional Sessions Judge, Rajnandgaon, declined to entertain the revision preferred by the petitioner under Section 47(C) of the Chhattisgarh Excise Act, 1915 (for short, “the Act of 1915”) and thereby quashed the order of the appellate authority affirming the order of the Collector confiscating the vehicle owned by the petitioner herein.

3. Mr. Ashish Tiwari, learned Govt. Advocate with Mr. Sudeep Verma, learned Dy. Govt. Advocate appearing for the petitioners would submit that the learned Additional Sessions Judge is absolutely unjustified in interfering with the concurrent finding recorded by both the authorities confiscating the vehicle in favour of the State by recording finding which is totally perverse to the record, as such, the order impugned is liable to be set aside.

4. I have heard learned counsel for the petitioners/State and considered their submissions made hereinabove and also went through the records with utmost circumspection.

5. Section 47-A of the Act of 1915 was inserted in the Act of 1915 by M.P. Act No.22 of 2000 w.e.f. 4.8.2000. Sub-section (2) of Section 47-A of Act of 1915 provides for confiscation. It can be exercised if Collector is satisfied that an offence covered by clause (a) or clause (b) of sub-section (1) of Section 34 has been committed and where the quantity of liquor found at the time or in the course of detection of such offence exceeds fifty bulk liters he may, on the ground to be recorded in writing, order the confiscation of the intoxicants, articles, implements, utensils, materials, conveyance etc. so seized.

6. Sub-section (3) of Section 47A of the Act of 1915 provides as under:

“(3) No order under sub-section (2) shall be made unless the Collector has -

(a) sent an intimation in a form prescribed by the Excise Commissioner about initiation of proceedings for confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance etc. to the court having jurisdiction to try the offence on account of which the seizure has been made;

(b) issued a notice in writing to the person from whom such intoxicants, articles, implements, utensils, materials, conveyance etc. have been seized and to any person staking claim to it and to any other person who may appear before the Collector to have an interest in it;

(c) afforded an opportunity to the persons referred to in clause (b) above of making are presentation against proposed confiscation;

(d) given to the officer effecting the seizure under sub-section (1) and to the person or persons who have been noticed under clause (b) a hearing.”

7. A careful perusal of the aforesaid provisions would show that as per clause (a) of sub-section (3) of Section 47A of the Act of 1915, the Collector has to send an intimation in the form prescribed by the Excise Commissioner about the initiation of proceedings for confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance etc. to the court having jurisdiction to try the offence on account of which the seizure has been made. The Collector is further obliged to issue a notice in writing to the person from whom such intoxicants, articles, implements, utensils, materials, conveyance etc. have been seized and to any person staking claim to it and to any other person who may appear before the Collector to have an interest in it.

8. The Madhya Pradesh High Court in the matter of Rajendra Kumar Gupta v. State of M.P. and another, 2002 (4) M.P.L.J. 149 has held that issuance of notice to the driver or the person from whom vehicle was seized is mandatory and order of confiscation passed without hearing the person from whose possession the illicit liquor or contraband is seized is illegal.

9. Clause (c) of sub-section (3) of Section 47A of the Act of 1915 provides an opportunity to the persons referre