STATE Vs. M HANEEF

JUDGEMENT

(1.) :-------BOTH cases involve common questions of law and common arguments have been advanced by both sides. Hence, they are being disposed of by a common order. These Revision Petitions filed by the State under Sections 397 and 401, Cr. P. C. are directed against the judgments dated 27-3-2001 and 7-4-2001 passed by the Prl. Sessions Judge, Dakshina Kannada, Mangalore, in Cri. A. Nos. 9/1998 and 1o/1998, respectively wherein the learned Sessions Judge had set aside the orders of confiscation dated 14-12-1997 and 24-12-1997 passed by the authorised Officer in SDK/dtcr/135/91-92 and SDK/dtcr/271/92-93, respectively, challenging the legality and propriety of the judgments impugned.

(2.) THE Court has heard the arguments of Sri C. Ramakrishna, learned Government pleader on behalf of the State of Karnataka, and Sri K, M. Nataraj, learned counsel on behalf of the respondents.

(3.) IN both these cases, the short question that arises for consideration is whether the order of acquittal in a criminal case for the offence under the provisions of the Excise Act has anything to do so far as confiscati on proceedings are concerned.