SANJAY K. AGRAWAL
Devki Chandrakar W/o Shri Horilal Chandrakar – Appellant
Versus
State of Chhattisgarh – Respondent
ORDER :
1. This petition under Section 482 of the CrPC is directed against the order dated 2.5.2022 (Annexure P-1) passed by the Sessions Judge, Mahasamund, in Criminal Revision No.H 10/2022, by which the learned Sessions Judge has dismissed the revision preferred by the petitioner herein under Section 47-C of the Chhattisgarh Excise Act, 1915 (hereinafter called as 'the Act of 1915') affirming the order dated 7.1.2022 passed by the Excise Commissioner, Raipur in Appeal Case No.R.E.C. 24 /2021-22 and further affirming the order dated 2.9.2021 passed by the Collector, Mahasamund in Case No.158/2020 confiscating the vehicle Mahindra Scorpio bearing registration No.C G 04 HX 6509.
2. The petitioner's vehicle Mahindra Scorpio bearing registration No.CG 04 HX 6509 was found involved in commission of offence under Section 34(2) of the Act of 1915 and consequently, confiscation proceeding was initiated by the Collector, Mahasamund under Section 47-A of the Act of 1915 and ultimately, by order dated 2.9.2021 the vehicle was directed to be confiscated, which has been affirmed by the Excise Commissioner, Raipur in an appeal preferred by the petitioner by order dated 7.1.2022 and by the impugne
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.
The main legal point established is the requirement of natural justice, reasoned orders, and adherence to time limits in confiscation proceedings under the Bihar Prohibition and Excise Act, 2016.
Confiscation proceedings under the M.P. Excise Act are independent of criminal trials, and an acquittal does not invalidate a confiscation order.
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