P.A. Mohammed, J. The dispute involved in this writ petition relates to the confiscation of a vehicle under S.67B of the Kerala Abkari Act (Act 1 of 1077) (for short the 'Act'). The petitioner who is the owner of a Tanker Lorry bearing Registration No. KA-03/1767 mainly seeks to quash Exts. P2 and P3 orders passed by the respondents 1 and 2 respectively.

2. The case of the petitioner can be concisely stated thus: On 13.3.1992 the above vehicle was seized by the officers of the Excise Department alleging that it was used for transportation of spirit without valid permit. Before confiscating the vehicle no show cause notice was issued to him. Therefore, the petitioner's counsel sent a petition on 30.3.1992 to the first respondent, the Assistant Excise Commissioner, Waynad. In reply so the said letter the 1 st respondent sent Ext. P2 letter dated 13.10.1992 to the counsel.

In Ext. P2 it was revealed that the vehicle was taken possession by the 1st respondent alleging that it was used for commission of offence under the provisions of the Act. It is further pointed out that it was used for transport of spirit without any valid permit which is punishable under S.55(a) of the Ac