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