Premature confiscation of property under the Madhya Pradesh Excise Act is impermissible and may cause irreparable loss.

ORDER : – The petitioner has filed present petition filed under section 482 of Code of Criminal, 1973 (in short “Cr.P.C.”) being aggrieved by the impugned order dated 9-4-2022 passed by the 5th Additional Sessions Judge, Ratlam in Criminal Revision No. 30/2019, whereby the revision has been dismissed and the order dated 4-1-2019 passed by the Additional Commissioner (Excise), Gwalior in Appeal No. REC/152/2017-2018 has been upheld.

2. Brief facts of the case are that on 3-3-2015 at about 8:40 p.m., on the basis of secret information police intercepted one Mahindra Maxima bearing Registration No. MP-43-T-0797 and on being searched 120 bulk liters of country made liquor was found in the vehicle, which was being transported without having any permit. Police seized the liquor and vehicle and thereafter registered FIR bearing Crime No. 34/2015 at Police-Station-Sailana, District-Ratlam for commission of offence punishable under section 34(2) of the Madhya Pradesh Excise Act, 1915 against the applicant. After completion of investigation, the charge-sheet was filed. SHO, Police Station-Sailana, Ratlam submitted an application on 14-9-2017 under section 47-A of the Madhya Pradesh Excise Act before the Collector (Excise Act), Ratlam for confiscation of the seized vehicle, which was registered as Case No. 21/B-121/Excise/14-15 and show cause notice was issued to the applicant, who submitted his reply. After considering the submission made by both the parties, the Collector (Excise Act), Ratlam directed to confiscate the said vehicle. Being aggrieved by the aforesaid order of confiscation, an appeal was filed by the applicant before the appellate Authority (Assistant Excise Commissioner), Gwalior, which was also got dismissed vide order dated 4-1-2019 passed in Criminal Appeal No. R.E.C./152/2017-18. The aforesaid orders were challenged by the applicant before the Sessions Court by preferring Criminal Revision No. 30/2019, however, the same has also been dismissed on the ground that the present appeal is filed beyond the period of limitation and no explanation has been offered by the applicant regarding the aforesaid delay in filing the appeal. It is further held that the revision application is filed against the order passed by Assistant Excise Commissioner, Gwalior, therefore, the Court of Ratlam is not having any territorial jurisdiction to hear the present appeal. The said order is subject-matter of challenged before this Court. Thereafter, vide order dated 4-2-2020 passed in MCRC No. 39567/2019, co-ordinate Bench of this Court has set aside the order dated 23-7-2019 passed by the 5th ASJ, Ratlam in Criminal case No. 30/2019 and the matter is remanded back to the 5th ASJ, Ratlam with direction to decide the matter on merit after hearing both the parties in accordance with law.

3. Apart from that, the petitioner has filed appeal before the Additional Commissioner (Excise), Gwalior being aggrieved by the Additional Collector, Ratlam. The same was dismissed vide order dated 4-1-2019, thereafter, the petitioner has preferred criminal revision before the 5th ASJ, Ratlam and the same was also dismissed vide order dated 9-4-2022. The said order is the subject-matter challenged before this Court.

4-5. Learned counsel for the petitioner submitted that the analogy adopted by the trial Court is illegal and contrary to the sprit of section 47(c) of the Madhya Pradesh Excise Act. It is also stated that trial of the offence bearing No. 34/2015 registered at police station, Sailana is pending before the CJM, Ratlam in Criminal Case No. 1115/2015 and before final disposal of the trial, proceedings of confiscation/forfeiture cannot be maintainable. Only Collector has been authorized to conduct confiscation under section 47 and 47-A of the Madhya Pradesh Excise Act, but the impugned order dated 14-9-2017 has been passed by the Additional Collector. The State Government has not delivered such powers to the Additional Collector. The impugned order dated