1. These two writ appeals have been filed by the State jointly along with the concerned officials of the excise department against the judgments of a learned single Judge of this court allowing O. P. No. 2258 of 1978 and O. P No 1134 of 1978 and quashing the proceedings taken against the writ petitioners for confiscation of two motor vehicles belonging to them under S.67B of the Abkari Act. 1077 (hereinafter called the Act). Since the points raised in the two appeals are substantially identical they have been heard together at the request made by counsel appearing on both sides.

2. Writ Appeal No. 114 of 1980 arises out of O.P. No 2258 of 1978. The writ petitioner therein is the owner of a stage carriage vehicle (motor bus) bearing registration No K.L.C. 8605 which is operating a service on the route Tholpetti-Mannontoddy on the basis of a permit granted by the concerned Regional Transport Authority. On 10-9-1977 at about 2 P. M. while the bus was proceeding from Tholpetti the Circle Inspector of Excise, Mannantoddy stopped the vehicle near Thirunelli Amsom and recovered from one of the passengers 20 bottles containing Indian made foreign liquor which were concealed in a