(1.) This appeal is preferred against the order dated 24-3-1994 passed by the learned single Judge allowing W.P. 3314 of 1994 and quashing the order dated 8-6-1993 passed by the Commissioner of Police, Egmore, in proceedings RC No. K2/685/192721/1992, dated 8-6-1993, confiscating the vehicle - auto bearing, registration number TSL 9003, under S. 14(4) of the Tamil Nadu Prohibition Act or in lieu of confiscation, to pay Rs. 22,000/- being the market value of the auto, within 10 days from the date of receipt of the order.
(2.) Learned single Judge has allowed the writ petition on the ground that unless the prosecution is taken out under S. 14 A of the Act, confiscation proceedings cannot be taken out. In support of the aforesaid proposition, learned single Judge has relied upon a Division Bench decision of this Court in D. Shanthalakshmi v. State reported in AIR 1983 Madras 232.
(3.) Therefore, the question for consideration is as to whether the power under S. 14(4) of the Act regarding confiscation can be exercised, without launching a prosecution.