IN THE HIGH COURT OF MADHYA PRADESH
Anil Verma, J.
Pankesh v. The Collector, Collector Office District Barwani (Madhya Pradesh)
Writ Petition No. 29095 of 2023 (I); Decided on 23.11.2023*
Excise Act, 1915 (M. P.) -- Ss. 34 and 47 (A) -- confiscation of vehicle -- sixty bulk litres of country made liquor seized from vehicle -- forfeiture/confiscation order can be passed only after conviction recorded by trial Court and not before that -- criminal proceedings pending -- confiscation order passed by Collector/District Magistrate bad in law -- quashed. 2008(1) JLJ 427 followed. 2000 (1) MPLJ (FB) 389 relied on. 2013 (1) MPJR-SN 10, W. P. No. 1296 of 2015 decided on 13.7.2015 and W. P. No. 1037 of 2016 decided on 13.5.2016 confirmed. [Para 9 to 11
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ORDER
1. The petitioner has filed present petition under Article 226 of the Constitution of India being aggrieved by the impugned order dated 3.1.2023 passed by the Collector, District Barwani (M.P.) under subsection 2 of section 47(A) of the M. P. Excise Act, 1915 (hereinafter referred to as 'the Act'), whereby the motorcycle bearing registration number MP-46-MV-4471 owned by the present petitioner has been confiscated on account of involvement in a criminal case registered under section 34 of the Act.
2. Brief facts of the case are that the petitioner was tried under section 34 of the Act by the Chief Judicial Magistrate, Barwani (M.P.) and upon receiving information the Collector, Barwani initiated proceeding under section 47(A) of the Act for confiscation of the vehicle from which 60 bulk litres country made liquor was seized. The Collector after hearing both the parties, on the basis of prima facie evidence available on record, has passed the impugned order for confiscation of the aforesaid vehicle. Being aggrieved by the said order, petitioner has filed this writ petition.
3. The petitioner has preferred present writ petition mainly on the ground that Collector has no jurisdiction under sub-section 2 of section 47(A) of the Act to pass an order of confiscation during the pendency of the trial before the criminal Court.
4. Learned counsel for the respondent / State opposes the prayer and prays for its rejection by submitting that Collector, Barwani after complying all the necessary requirements passed the impugned order, which is just and proper and does not warrant any interference.
5. Heard learned counsel for both the parties at length and perused the documents filed by the parties.
6. Section 47 of the Act is reproduced below :--
“47-A. Confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance etc.— (1) Whenever any offence covered by clause (a) of (b) of sub-section (1) of section 34 is committed and the quantity of liquor found at the time or in the course of detection of offence exceeds fifty bulk litres, every office, empowered under section 52, while seizing any intoxicants, articles, implements, utensils, materials, conveyance etc. under sub-section (2) of section 34 or section 52 of the Act, shall place on the property seized a mark indicating that the same has been so seized and shall without undue delay either produce the seized property before the officer not below the rank of District Excise Officer authorised by the State Government by a notification in this behalf (hereinafter referred to as the Authorised Officer), or where having regard to its quantity or bulk or any other genuine difficulty it is not expedient to do so, make a report containing all the details about the seizure to him.
(2) When the Collector, upon production before him of intoxicants, articles, implements, utensils, materials, conveyance etc. or on receipt of a report about such seizure as the case may be, is satisfied that an offence 34 covered by clause (a) or clause (b) of sub -section (1) of section 34 has been committed and where the quantity of liquor found at the time or in the course of detection of such offence exceeds fifty bulk litres he may, on the ground to be recorded in writing, order the confiscation of the intoxicants, articles, implements, utensils, materials, conveyance etc. so seized. He may, during the pendency of the proceedings for such confiscation also pass an order of interim nature for the custody, disposal etc. of the confiscated intoxicants, articles, implements, utensils, materials, conveyance etc. as may appear to him to be necessary in the circumstances of the case.
(3) No order under sub-section (2) shall be made unless the Collector has—
(a) sent an intimation in a form prescribed by the Excise Commissioner about initiation of proceedings for confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance, etc. to the Court having jurisdiction
Premature confiscation of property under the Madhya Pradesh Excise Act is impermissible and may cause irreparable loss.
Confiscation orders under the M.P. Excise Act can be issued despite ongoing criminal trials, necessitating a reference to a Larger Bench due to conflicting opinions among Coordinate Benches.
Confiscation proceedings under the M.P. Excise Act are independent of criminal trials, and an acquittal does not invalidate a confiscation order.
The Collector can order vehicle confiscation for excise offences without requiring a conviction, distinguishing between commission of an offence and the necessity of a trial outcome.
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