G.S.N. TRIPATHI, J.

1. This revision is directed against the order dated 23.5.96 passed by the District & Sessions Judge, Kanpur Dehat in Criminal Revision No. 52 of 1996, whereby the learned Sessions Judge has allowed the revision filed by the State of Uttar Pradesh and quashed the order dated 26.4.96 passed by the learned C.J.M., Kanpur Dehat in Criminal Case No. 76 of 1996.

2. The brief facts are that the revisionist is the owner of Truck No. U.P.78-B/2457. On 29.3.96, that truck was found carrying 600 crates of foreign liquor, which was destined to be delivered in Arunachal Pradesh. The police officer attached to Police Station Bhognipur, District Kanpur Dehat intercepted the truck on the ground that the truck was carrying goods in violation of the Excise Act. An application was moved by the revisionist before the learned C.J.M., Kanpur Dehat for delivery of the truck as well as wine crates to him after taking suitable undertaking and security from him. An objection was raised on behalf of the State of Uttar Pradesh that since confiscation proceedings was pending before the Collector. Kanpur Dehat, u/s 72 of the Uttar Pradesh Excise Act, therefore, neither the truck nor