1. The learned single judge dismissed the Original Petition challenging Ext. P1 order of the 4th respondent, the Assistant Excise Commissioner, ordering confiscation of Ambassador Car K.L.Q 5432 belonging to the petitioner in exercise of the power under S.67B of the Abkari Act, as confirmed by Ext. P2 order passed in appeal by the Joint Commissioner of Excise and Ext P3 order passed in revision by the 2nd respondent. The reason for the confiscation was that an Excise party detected an Abkari case involving the said car. At the time of detection the car carried 260 litres of toddy in 11 plastic cans. The car, along with the material objects, was seized. The case against the driver was compounded. The owner of the car, the petitioner, approached the Assistant Excise Commissioner seeking the release, of the car contending that the car was garaged for repairs and that was taken out by the driver without his consent or knowledge Though the car did not stand registered in the name of the petitioner, the 4th respondent accepted the petitioner's case that the petitioner was the owner of the car. The 4th respondent further found that the key of the car and other records were wit