IMPORTANT POINT
The Arunachal Pradesh Excise Act, 1993 supersedes the CrPC regarding investigations, prohibiting police from registering FIRs for offences under the Act.

ORDER :

Budi Habung, J.

Heard Mr. G. Taloh, learned counsel for the petitioner. Also heard Mr. T. Ete, learned Additional Public Prosecutor for the State and Mr. T. Gyatso, learned counsel for the respondent No.2.

2. This is an application filed under Section 482 of the Code of Criminal Procedure, 1973, for quashing of Itanagar Police Station FIR No.44/2024, under Section 31(1) of the Arunachal Pradesh Excise Act, 1993 and corresponding G.R. Case No.220/2024 in connection with Itanagar Police Station Case No.44/2024, under Section 31(1) of the Arunachal Pradesh Excise Act, 1993.

3. The case of the petitioner is that the Itanagar P.S. Case No.44/2024 was registered on a complaint lodged by the respondent No.2, who is the Assistant Inspector, Tax and Excise (Narcotic), Zone-II Itanagar, Arunachal Pradesh, wherein it was alleged that a team of police and flying squad team conducted checking of wine shop at Chandranagar area on 20.03.2024. And during such exercise, it was discovered that one wine shop, namely, T.G. Tamin Wine shop, whose allotted area at Niti Vihar was running from parsi-parslo complex, Chandranagar; 266954 litres of liquor found in the shop were seized and sealed and based on the above, the FIR was registered and investigated into.

4. It is submitted that there is specific legal bar for filing of such FIR, registration and investigation of the case by police inasmuch as there is a specific provision provided under the Arunachal Pradesh Excise Act, 1993 for redress for the grievance of the aggrieved party.

5. The learned counsel for the petitioner submits that the investigation of the offence under Section 34(1) of the Arunachal Pradesh Excise Act, 1993 is to be investigated by the Collector or Excise Officers. It is further submitted that the power to investigate an offence in such a case is provided under Section 66 of the Arunachal Pradesh Excise Act, 1993. And under Section 75 of the said Act, it is provided that no Magistrate shall take cognizance of an offence referred to in section 34, section 37, section 43 or section 44 except on his own knowledge or suspicion, or on the complaint or report of an Excise Officer or an Officer empowered in this behalf by the State Government. The learned counsel for the petitioner also submits that the procedure for investigation of such case is provided under Section 66 sub-Sections 1, 2, 3 and 4 of the AP Excise Act, 1993. The said provision is reproduced hereinbelow :

"66. (1) Any Collector, or any Excise Officer empowered under section 65, sub-section (2), may after recording in writing his reason for suspecting the Commission of an offence which he is empowered to investigate, exercise,-

(a) any of the powers conferred upon Police Officers making an investigation, or upon an officer-in-charge of a Police Station by sections 160 to 171 of the Code of Criminal Procedure, 1973 and (b) as regards offences punishable under section 34, section 37, section 43 or section 44 of this Act,-

any of the powers conferred upon Police Officer in respect of cognizable offences by clause (a) of sub-section (1) of section 30 and by section 44 of the said code and the said portions of the said code shall apply accordingly, subject to any restrictions or modifications prescribed.

(2) Subject to any restrictions prescribed by the State Government a Collector, or an Excise Officer empowered under section 65 of sub-section (2), may, without reference to a Magistrate, and for reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned in any offence which he or any Excise Officer subordinate to him has investigated.

(3) For this purpose of section 156 of the Code of Criminal Procedure, 1973 the area to which an Excise Officer empowered under section 65, sub-section (2), is appointed shall be deemed to be a Police Station, and such officer shall be deemed to be the officer-in-charge of such station.

(4) As soon as investigation by a Collector