1. This petition under S.482 of the CrPC is directed against the order dated 2.5.2022 (Annexure P - 1) passed by the Sessions Judge, Mahasamund, in Criminal Revision No.H 10/2022, by which the learned Sessions Judge has dismissed the revision preferred by the petitioner herein under S.47 - C of the Chhattisgarh Excise Act, 1915 (hereinafter called as 'the Act of 1915') affirming the order dated 7.1.2022 passed by the Excise Commissioner, Raipur in Appeal Case No.R.E.C. 24 / 2021-22 and further affirming the order dated 2.9.2021 passed by the Collector, Mahasamund in Case No. 158/2020 confiscating the vehicle Mahindra Scorpio bearing registration No.C G 04 HX 6509.

2. The petitioner's vehicle Mahindra Scorpio bearing registration No.CG 04 HX 6509 was found involved in commission of offence under S.34(2) of the Act of 1915 and consequently, confiscation proceeding was initiated by the Collector, Mahasamund under S.47 - A of the Act of 1915 and ultimately, by order dated 2.9.2021 the vehicle was directed to be confiscated, which has been affirmed by the Excise Commissioner, Raipur in an appeal preferred by the petitioner by order dated 7.1.2022 and by the impugned order, the Sessions