ASST EXISE CONMMISSIONER Vs. PAULSON

JUDGEMENT

(1.) On 25-07-2006, Circle Inspector of Police, Chalakudy seized a lorry with 367 cases of Indian made Foreign Liquor. One person was arrested on the spot. Four persons who were allegedly engaged in loading the liquor escaped in a maruti car with 'for registration' board. This car was later seized by the police and produced before the authorised officer, The vehicle was confiscated later. Appeal filed was allowed and the vehicle was released. The Excise Commissioner took up the matter in revision suo motu and set aside the order of the appellate authority and confirmed the order of confiscation by Ext. P3. That was challenged in the writ petition. Section 67-B of the Abkari Act provides for confiscation of the vehicle or conveyance used for carrying the illicit liquor. Section 67-B read as follows :