ASHOK MISHRA Vs. STATE OF M P

JUDGEMENT

(1.) Order dated 2.08.2004 passed by Collector, Jabalpur, in exercise of his powers under section 47A of 1 Excise Act, 1915 (hereinafter referred to as '1915 Act') is being challenged in this petition.

(2.) By the said order vehicle bearing No. MP-07/HA/5230 has been confiscated.

(3.) Defence of the petitioner is that the liquor in question was transported from warehouse to the retail shop and there was no violation of any provisions of the 1915 Act. It is urged that, notice as is cotemplated under section 47-A (3) of 1915 Act was not issued, before passing an order of confiscation. It is accordingly urged that the order deserves to be quashed.