CHINDURA MUTHAIAH AND CO KAMAREDDY NIZAMABAD DISTRICT A P Vs. DEPUTY COMMISSIONER OF PROHIBITION AND EXISE

JUDGEMENT

(1.) Since common questions of fact and law arise for consideration, these two writ petitions are heard together and decided by this common order.

(2.) On 12-10-2003 the Prohibition and Excise Inspector, Mancherial and the Prohibition and Excise Sub-Inspector have seized 60.11 quintals of Black Jaggery while being transported in a van bearing NO.MGV AP-25 T-8212 from Karmareddy to M/s. Lakshmi Kirana Merchants, Kataram of Karimnagar District under the cover of panchanama and a case was registered in P.R.No.490/2003-04 under Section 34(e) of The A.P. Excise Act, 1968. In pursuance thereof, the Deputy Commissioner of Prohibition and Excise, Karimnagar having issued show-cause notices to the owner of the vehicle as well as the owner of the jaggery being carried in the vehicle and having considered the explanations offered, by separate orders dated 27-5-2004 and 24-8-2004 confiscated the Black Jaggery and the vehicle" respectively under Section 46(2) of the A.P. Excise Act, 1968.

(3.) The petitioner in W.P. No.16379 of 2005, who claims that the seized Black Jaggery belongs to him, filed an appeal against the order of confiscation dated 27-5-2004 before the Commissioner of Prohibition and Excise, Hyderabad, which was dismissed by order dated 30-6-2005. The said order is used challenge in W.P. No. 16379 of 2005.