ROSHAN TRANSPORT AND FORWARDING AGENCY Vs. COLLECTOR KANPUR

JUDGEMENT

(1.) This revision is directed against the order dated 19 -11 -1979 by Sri Ram Behari Lal learned Sessions Judge, Kanpur in Criminal Appeal No. 141/M of 1979 by which the appeal was dismissed and the order of Collector, Kanpur dated 20 -8 -1979 about confiscation of truck No. UPA/4602 under Sec. 72 of U.P. Excise Act, 1910 was upheld.

(2.) This revision arose under following circumstances. It appears that the revisionist is a transporter in Kanpur city. He had his office in Bombay also. It was on 21 -4 -1979 that one consignment of 75 bales of cloth was booked by M/s.

(3.) I have heard learned Counsel for parties and perused the record. The main contention put forward on behalf of revisionist before me was that the order of confiscation was illegal. In this connection reliance was placed upon Sec. 72, Sub -clause (5) of Uttar Pradesh Excise Act, 1910 as below: