M.SASIDHARAN NAMBIAR
Ommen Mathew – Appellant
Versus
Excise Commissioner, Tvm. – Respondent
M. Sasidharan Nambiar, J.
1. Learned Government Pleader prays time. File a statement within 2 months.
2. Learned counsel appearing for the petitioners submitted that confiscation proceedings cannot be initiated in respect of the vehicle seized in this case as no offence under the Abkari Act, 1077 (Kerala) is attracted. Section 67B provides for confiscation by abkari officers and Section 65 provides what things are liable for confiscation. Under Section 65 in any casein which an offence has been committed under this Act, the liquor, drug, materials, still, utensil, implement or apparatus in respect (or by means) of which an offence has been committed is liable for confiscation or any liquor or intoxicating drug lawfully imported, exported, transported, manufactured had in possession or sold or toddy lawfully drawn or tapped along with, or in addition to any liquor, intoxicating drug or toddy is also liable for confiscation. Similarly, the receptacles, packages and coverings in which any such liquor, intoxicating drug, materials, still, utensil, implement or apparatus as seen earlier are found and other contents, if any, of the receptacles or packages and coverings in which the
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