(1.) This appeal is directed against the judgment of the learned Single Judge in O.P. No. 6161 of 1991. The appellant before us is the writ petitioner in the above O.P. wherein Exts. P1, P2 and P4 orders of the respondents 4,3 and 2 respectively were challenged. By Ext. P1 the 4th respondent ordered confiscation of the vehicle No. TCQ 6619 in exercise of power under S.67B(2) of the Kerala Abkari Act I of 1977 (for short 'the Act'). As against the said order the appellant filed an appeal before the 3rd respondent. The 3rd respondent by Ext. P2 order rejected the appeal. However, the 3rd respondent observed that Ext. P2 order is liable to be taken up on revision by the Commissioner of Excise within 30 days from the date of order. Being aggrieved by Ext. P2 order the appellant filed Ext. P3 revision petition. However, the 2nd respondent rejected the revision petition as per Ext. P4. The learned Single Judge dismissed the writ petition in confirmation of Ext. P4 order. Being dissatisfied with the judgment of the learned Single Judge, the present writ appeal has been filed.
(2.) S.67F of the Act is reproduced hereunder:
(3.) In Niketa Koshorekumar v. State of Kerala ( 1998 (1) KLT 50 ) one of us (Mohammed, J.) while interpreting the very same provision took the following view: