J. M. L. SINHA, J.

This revi sion arises out of the judgment and order dated 3rd July, 1981 passed by the Judicial Magistrate, Saharanpur in a case under Section 60 of the U. P. Excise Act. The facts giving rise to this revision can briefly be stated as under:-

"the Excise Authorities seized 40 bottles. 48 quarters and 12 cases of English Liquor together with a car No. UPS 7743, which was presumably being used for transport of the said Liquor. The present applicant moved an application under Section 457 of the Code of Criminal Procedure for the custody of the car being delivered to him. On the side of the prosecution it was repre sented that a report had been made about the seizure of the car and other articles to the Collector who was dealing with the same under Section 72 (2) of the U. P. Excise Act. On receipt of this information the Judicial Magistrate dismissed the application for delivery of the car to the applicant vide order dated 3rd July, 1981. Feeling aggrieved against it the applicant has pre ferred this revision. "

Section 72 of the Excise Act has been amended by U. P. Act No. 13 of 1979 and the provisions contained in the present Section 72 are analog ous to Section 6-A

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