2025:CGHC:2239 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR CRMP No. 740 of 2023 Umashankar Soni S/o Murari Prasad Soni, Aged About 60 Years R/o House No. 189 Ward No. 35, Zone-3, Khursipar, Bhilai, Tahsil And District Durg Chhattisgarh.

... Petitioner(s)

versus

1- State of Chhattisgarh Through Secretary, Department Of Excise, Mahanadi Bhavan, Mantralaya, Atal Nagar, Nava Raipur, District Raipur Chhattisgarh

2-District Magistrate, Kawardha, District Kabirdham Chhattisgarh

3-Superintendent of Police, Kawardha, District Kabirdham Chhattisgarh.

... Respondents -----------------------------------------------------------------------------------------------

For Petitioner : Mr. Ravi Bhagat, Advocate. For Respondent /State : Mr. Neeraj Sharma, Dy. AG.

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Hon'ble Shri Arvind Kumar Verma, Judge

Order on Board

14.01.2025

1. Challenge in this petition is to the order dated 15.02.2023 (Annexure P-5) passed in Criminal Revision No.33/2022 by which learned Additional Sessions Judge (FTC), Kawardha, Distt -Kabirdham (CG) affirmed the order of the Excise Commissioner, Raipur dated 18.11.2022 passed in Appeal Case No. REC -09/2022-23 by which learned Commissioner has affirmed the order of the Collector/District Magistrate dated 05.04.2022, whereby vehicle of the petitioner has been confiscated under Section 47-B read with Section 62(2) (c) under the Chhattisgarh (Amendment) Excise Act, (for short, ‘Excise Act’).

2. As per prosecution story, on 30.04.2021, the Excise Sub-Inspector during checking at Chilpi has intercepted the vehicle Mahendra bolero Pickup bearing No.CG-07-BC-8006 in which the accused persons namely Sumit Soni and Ravi Sinha were traveling. During search, 07 liter illegal country made liquor has been seized from the said vehicle. Based upon recovery, offence/crime for offence under Section 34(1) A & 34 (2) of Excise Act has been registered against them. Vehicle in question has been seized. Necessary inquiry has been initiated ie search Panchnama enquiry, seizure Panchnama. Vide memo dated 30.04.2021, case was forwarded to the District Excise Officer for initiation of confiscation proceeding u/s 47 of the Excise Act. After completion of investigating, charge sheet has been filed against the accused persons for offence u/s 34(1)(A), 34(2), 36, 59(A) of the Excise Act. Respondent No.2/District Magistrate has initiated the proceeding for confiscation and issued notice to the petitioner for his appearance. Statements of the witnesses have been recorded. During pendency of the proceeding, on 12.10.2021 respondent No.2 has consider the application for Supurdnama and as an interim measures, the alleged seized vehicle has been released on Supurdnama. On appreciation of statements of witnesses (Sudhir Arora, Krishna Dhurve and Nageshraj) and going through entire documentary records, respondent no.2/District Magistrate vide order dated 05.04.2022 has confiscated the seized vehicle of the petitioner holding that alleged seized vehicle carrying two bags (containing 07 liters) illegal country made liquor. Against which, the petitioner preferred an appeal before the learned Excise Commissioner, Raipur and vide order dated 18.11.2022 the learned Commissioner has affirmed the order of respondent No.2 relying upon the statement of the investigating officer. Being aggrieved by order of Excise Commissioner, Raipur, the petitioner preferred a Criminal Revision before the Additional Session Judge, Kawardha and on 15.02.2023 the learned Revisional Court has rejected/dismissed the revision of the petitioner and affirmed the orders of respondent No.2/District Magistrate and the Excise Commissioner holding that the authority have taken action under the provisions of Excise Act. Hence, this petition.

3. Learned counsel for the petitioner submits that respondent no.2, without considering the material/evidence and provisions contained in Section 47(A) of the Excise Act, merely r