The petitioner, who is the registered owner of an autorickshaw bearing registration No.KL-05/AL-2026, was arrayed as the accused in Crime No.56/2015 of the Excise Range Office, Ettumanoor, alleging offence punishable under Section 55(i) of the Abkari Act, 1077 (for brevity 'the Act'). The allegation made against the petitioner was that, on 1.10.2015, at about 12.45 p.m., the petitioner was found engaged in the sale of Indian Made Foreign Liquor near Kuzhithar Hospital Junction and that, he was keeping liquor in his autorickshaw bearing registration No.KL-05/AL-2026. The Excise Inspector, Ettumanoor Range filed final report before the Judicial First Class Magistrate Court-I, Ettumanoor and the case was committed to Sessions Court, Kottayam, as S.C.No.427 of 2016. After trial, the petitioner was acquitted as he as found not guilty of the offence punishable under Section 55(i) of the Act, by Ext.P1 judgment dated 28.7.2017 of the Sessions Court, Kottayam.

2. The autorickshaw owned by the petitioner was confiscated by the 3rd respondent Deputy Excise Commissioner, invoking the provisions under Section 67B of the Act, vide Ext.P2 order dated 24.12.2016. Against the order of con