1. This appeal raises an important question regarding, mainly, the interpretation of S.67 of the Abkari Act, 1077. Shortly stated the question is whether the Abkari Act, which specifically empowers the authority concerned to accept a sum of money not exceeding two thousand rupees in lieu of cancellation or suspension of a licence or permit under clauses (a) and (b) of S.26, or accept compensation for the offences under S.55, 56, 57, 58 or 63 also empowers the authority to order confiscation of a thing seized as liable to confiscation which thing did not belong to the licensee, permit holder or the person who committed any of the offences referred to in the section. The learned judge in the judgment under appeal has taken the view that there is no such power.

2. We are dealing with a very old statute and we have to bear in mind that the wordings of the sections of the statute are not free from ambiguity. We have therefore to interpret these sections bearing in mind the broader aspect of the general principles of our jurisprudence. The sections with which we are concerned are S.34 which provides for the seizure of certain articles, S.65 which describes the articles that ar