P.K. Balasubramanyan, J.

The petitioner is the appellant. He approached this Court praying for the issue of a writ of mandamus directing the respondent to release his vehicle bearing registration No. KL-5-G-7108 on furnishing security in the form of immovable property to cover the market value of the vehicle pending the proceedings by the third respondent, the Assistant Excise Commissioner against the vehicle under the Abkari Act. The petitioner is a transporter. His vehicle was seized and confiscation proceedings under S.56(b) of the Kerala Abkari Act were initiated against him. Even pending the confiscation proceedings the petitioner wanted his vehicle released. The authority relying on R.4(2)(a) of the Kerala Abkari (Disposal of Confiscated articles ) Rules, 1996 directed the petitioner to deposit an amount equivalent to the market value of the vehicle for getting the release of the vehicle pending foe proceedings in terms Of that MS. The petitioner seeks to challenge this order by submitting that his vehicle can be released even on his providing security by way of immovable property to the satisfaction of the concerned authority and the insistence of the deposit of v