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 6- B and 6-C of the Essential Commodities Act (as amended by the State Legislature sub-section (2) of Section 72 states that where anything or animal is seized under any provision of the Excise Act and the Collector is satis fied, for reasons to be recorded, that an offence has been committed due to which such thing or animal has become liable to confiscation under sub-section (1), he may order confis cation of such thing or animal whether or not a prosecution for such offence has been instituted. Sub-sec tion (3) states that where the Col lector is satisfied that anything seized is subject to speedy wear and tear or natural decay or it is otherwise expe dient in public interest so to do, he may order it to be sold at the market price by auction or otherwise. Sub section (5) of Section 72 states that before an order of confiscation is passed a notice in writing shall be issued to the person concerned informing him of the grounds on which such confiscation is pro posed and affording him an opportunity of making a representation in writing within a reasonable time. Sub-section (6) of Sec tion 72 contains a provision for the review of the order of confiscation order. Section 72 (7) provides for an appeal against the order of confiscation. It will thus appear that Section 72 provides exhaus tive procedure for dealing with the property that may be seized in connection with the commission of an offence under the; U. P. Excise Act. Learned counsel for the applicant urged that even accepting that the Collector has complete powers to deal with the property seized in connection with the commission of an offence under the U. P. Excise Act, the power of the Magistrate, before whom the prosecution is pending, is not taken away and if the magistrate exercises his jurisdic tion to pass an order under Section 457 Cr. P. C. it will prevail. In other words the ar gument is that the jurisdiction of the Ma gistrate under Section 457 Cr. P. C. shall override the jurisdiction conferred on the Collector under Section 72 of the U. P. Ex cise Act. The argument fails to impress me.

Section 5 of the Code of Criminal Pro cedure reads as follows:-

"nothing contained in this Code shall, in the absence of a specific provision to the contrary, affect any special or local law for the time being in force or any special jurisdiction or power conferred, or any special form of procedure prescribed, by any other law for the time being in force. "

There can be no controversy about the fact that the U. P. Excise Act is a local law within the meaning of that expression as used in Section 5 of the Criminal Procedure Code. Section 72 of that Act prescribes a special form of procedure for dealing with the property seized under the Excise Act and confers power of jurisdiction on the Magistrate t

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