1. The question which arises in this referred Original Petition is as regards the validity of an order of confiscation made under S.67B of the Abkari Act. 1077 (the 'Act') A lorry (No. MED 4734) belonging to the petitioner was confiscated by Ext P3 order of the Assistant Excise Commissioner, Trichur, dated 27-10-1979 This order was confirmed in appeal by Ext. P5 order of the Joint Commissioner of Excise, Trivandrum, dated 12-12-1979 and in revision by Ext. P7 order of the Board of Revenue dated 26-2-1980. Exts. P3, P5 and P7 are challenged by the petitioner.

2. The petitioner's vehicle was proceeding on the Palghat-Trichur road on 7-8-1979. It was stopped and checked by the Excise Inspector at about 2 p. m. at Erumpupalam. The documents produced by the driver in charge of the vehicle showed that the vehicle was expected to carry 140 bags of potatoes. However, instead of the potatoes, the officer found 30 iron drums, each having a capacity of 230 litres, concealed underneath certain articles. The drums were seized It was found that they contained 6000 litres of rectified spirit and that they were carried without a permit The petitioner was not personally present in the lo