K.S. Radhakrishnan, J.

Petitioner is the registered owner of an autorickshaw. It was involved in Crime No. 21 of 1998. Vehicle was seized by the Excise Preventive Officer on 20.4.1998 after having found that the said vehicle was used for transport of illicit spirit. Driver and two other persons were arrested, and the vehicle was taken into custody. Crime was registered against the passenger and the driver for offences punishable under S.55(a) of the Act.

2. Petitioner submitted an application for release of the vehicle. Since no action has been taken, he filed O.P. No. 10178 of 1998 which was disposed of by this Court directing the excise authorities to take a decision on the petitioner's application. Accordingly, the excise authorities assessed the value of the vehicle through a Mechanical Engineer (Excise) and value was fixed at Rs. 34,500/-. Petition was directed to deposit the said amount for release of the vehicle. Petitioner is aggrieved by the said order, and has approached this Court.

3. Main contention raised by counsel for the petitioner is that the Excise Department ought to have released the vehicle, without insisting cash deposit. Counsel submitted that petiti