SANJAY K. AGRAWAL, RADHAKISHAN AGRAWAL
State Of Chhattisgarh, Through - Its Secretary – Appellant
Versus
Shan Mohammad, S/o. Abdul Kalam – Respondent
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
Confiscation under S.47-A of the Chhattisgarh Excise Act mandates notice and hearing, failure of which invalidates the seizure.
The court held that failure to comply with statutory requirements for notice and opportunity to contest confiscation renders the order invalid, violating principles of natural justice.
Confiscation orders under the M.P. Excise Act can be issued despite ongoing criminal trials, necessitating a reference to a Larger Bench due to conflicting opinions among Coordinate Benches.
Premature confiscation of property under the Madhya Pradesh Excise Act is impermissible and may cause irreparable loss.
The court emphasized the principle that every wrong has a remedy and held that the High Court has the power to correct an order if found to be without sufficient reasons.
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