IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE HIMANSHU JOSHI

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ON THE 10 OF FEBRUARY, 2026 MISC. CRIMINAL CASE No. 8454 of 2023 DHANESH KUMAR TRIPATHI Versus THE STATE OF MADHYA PRADESH AND OTHERS Appearance:

Shri Dhiresh Singh Dubey - Advocate for the petitioner.

Shri Ravindra Rajpoot - P.L. for the respondent/State.

ORDER The instant petition under Section 482 of the Criminal Procedure Code, 1973 has been filed by the petitioner being aggrieved by the impugned order dated 10.02.2023 passed by the learned Additional Sessions Judge, Rewa District Rewa (M.P.) in Criminal Revision No. 266/2022, whereby the learned Revisional Court dismissed the revision preferred by the petitioner and affirmed the order dated 07.12.2022 passed by the Excise Commissioner, M.P., Gwalior in RIC/45/2022- 23. By the said order, the learned Excise Commissioner dismissed the appeal filed under Section 47-C of the M.P. Excise Act, 1915 seeking grant of supurdginama of Bolero vehicle bearing registration No. MP-17-TA-2460.

2. The brief facts of the case are that the aforesaid vehicle was seized in connection with an offence under 34(2) of the M.P. Excise Act, 1965. The petitioner was tried in RCT No. 2725/2020 before the Court of JMFC, Rewa and was acquitted vide judgment dated 11.10.2021. The learned JMFC, while acquitting the petitioner, directed that the custody of the seized vehicle be handed over to the petitioner after expiry of the period of limitation for filing appeal, or subject to the orders of the appellate court, if any appeal is preferred.

3. During the pendency of the criminal proceedings, the Collector initiated confiscation proceedings under Section 47-A of the M.P. Excise Act and passed an order of confiscation of the vehicle. The said order was affirmed in appeal by the Excise Commissioner and thereafter by the learned Revisional Court.

4. Learned counsel for the petitioner submits that the Full Bench of this Court in Writ Petition No. 11356 of 2024 (Ramlal Jhariya vs. State of Madhya Pradesh & others) has declared Section 47-A of the M.P. Excise Act, 1915, insofar as it confers power upon the Collector to pass orders of confiscation, as ultra vires Articles 19(1)(g) and 300-A of the Constitution of India. It has been held that confiscation can now be ordered only by the competent Criminal Court trying the offence under Sections 46 and 47 of the Act. It has further been held that the said declaration shall apply to cases where appeal/revision/petition under Section 482 CrPC or writ petition challenging the confiscation order is pending on the date of the judgment.

5. Learned counsel for the respondent opposes the submissions advanced by the learned counsel for the petitioner.

6. In view of the authoritative pronouncement of the Full Bench, the very foundation of the confiscation proceedings initiated and concluded by the Collector stands eroded. As a necessary consequence, Section 47-D also becomes inoperative in cases where confiscation orders have not been validly passed by the Criminal Court.

7. In the present case, the petitioner stands acquitted by the competent Criminal Court and the said Court has already directed release of the vehicle to the petitioner subject to the contingency of filing of an appeal. The confiscation order passed by the Collector and affirmed in appeal and revision cannot survive in view of the law laid down by the Full Bench.

8. Accordingly, the impugned orders dated 10.02.2023 passed by the learned Additional Sessions Judge, Rewa in Criminal Revision No. 266/2022 and dated 07.12.2022 passed by the Excise Commissioner, M.P., Gwalior in RIC/45/2022-23, as well as the order of confiscation passed by the Collector, are hereby set aside.

9. It is directed that the Bolero vehicle bearing registration No. MP-17-

TA-2460 be released in favour of the petitioner forthwith, in compliance with the order dated 11.10.2021 passed by the learned JMFC, Rewa in RCT No.

2725/2020, if no appeal or revision ag