ORDER

1. The petitioner has filed the present petition under Article 226 of the Constitution of India being aggrieved by the order dated 29.12.2022, whereby the Collector, Khargone has passed an order of confiscation of vehicle bearing registration No.MP 09 WM 0397 in which 60 bulk litre of country made liquor was found.

2. An F.I.R. was registered under sections 34(1)(a) & 34(2) of the M.P. Excise Act against the petitioner and other accused persons. The issue regarding confiscation of vehicle is no more res integra. This Court in similar circumstances in W.P. No.19528 of 2022 has held as under:-

“6. It is correct that the confiscation proceeding were initiated under section 47(A) of the Act during pendency of the trial, however, now the present petitioner has been acquitted vide judgment dated 7.10.2021 passed by the learned JMFC, Kukshi in RCT No. 200965/2015.

7. Section 47(A) of the Excise 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 subsection (1) of section 34 is committed and the quantity of liquor found at the time or in the course o