P.R. Ramachandra Menon, J.

1. The appeal is at the instance of the State. Challenge is against the verdict passed by the learned Single Judge setting aside the order of confiscation and releasing the vehicle which was involved in an 'Abkari' offence. The question involved is, whether the 'burden of proof' is upon the prosecution or upon the owner of the vehicle, to get the vehicle released, with reference to the absence of knowledge as envisaged under Section 67C(2) of the Abkari Act (hereinafter referred to as 'the Act'), from the consequences of confiscation under Section 67B of the Act.

2. The respondent herein was the owner of the Jeep bearing Registration No. KL-9E/7304 on 13.4.2004. The said vehicle was intercepted by the Deputy Superintendent of Police, Shoranur and his team in the course of transportation of toddy from Chittur, to Cheruplasserry, Palakkad District by about 9 a.m. In the course of physical examination, it was found that, apart from 400 litres of toddy covered by Ext.P1 and Ext.P2 permits, 70 litres of spirit was also being carried in the vehicle, which was being transported, despite the fact that it was a forbidden item. The vehicle and the contents