SAMUNDRA Vs. STATE

JUDGEMENT

(1.) HEARD learned counsel for the petitioner, learned A.G.A. for the State and perused the record.

(2.) THIS writ petition has been filed with a prayer to quash the order dated 1.2.2010 passed by District Magistrate/Collector, Budaun in case no.4 of 2009 under section 72 Ga Excise Act, P.S. Wazirganj, District Budaun as well as order dated 27.5.2011 passed by District Judge, Budaun in appeal no.7 of 2010, Samundra Vs. State of U.P.

(3.) LEARNED counsel for the petitioner submitted that at the time of confiscation, the Collector has not fixed any amount as fine to be paid in lieu of confiscation, as provided under section 72 (2) of the Act and has left the matter to be decided by District Excise Officer, Budaun with a direction to ascertain the market value of the vehicle and to auction the same and first right to purchase has been granted to the vehicle owner. The contention is that this is not the exact compliance of section 72 (2) of the Act.