2011 Supreme(All) 2195

[2011(9) ADJ 31 (NOC)]
ALLAHABAD HIGH COURT
S.C. AGARWAL, J.
SAMUNDRA ....Petitioner
Versus
STATE OF U.P. AND OTHERS ....Respondents
(Criminal Misc. Writ Petition No.14959 of 2011, decided on 4th August, 2011)

Headnote:U.P. Excise Act, 1910—Sections 72(2) and (1)—Confiscation—Release of vehicle—Application for—Refusal of—At time of confiscation of vehicle—Collector is obliged to pass an order regarding payment of a fixed sum fine to be paid by owner—In lieu of confiscation—Such amount cannot exceed market value of vehicle on date of its seizure—Therefore, exercise of ascertaining market value of vehicle has to be done before passing order for confiscation—Moreover, it is not necessary that fine should be equivalent to market value of vehicle—But, it shall not exceed market value of vehicle—Collector is empowered to impose a lesser amount of fine in lieu of confiscation—Such discretion should be exercised in a judicious manner—Impugned order unsustainable.