(1.) This petition is filed being aggrieved of the order dtd. 6/6/2023 passed by the Court of Additional Collector, District Khandwa in Excise Case No.132/B-121/2020-2021 on the ground that Collector/Additional Collector could not have ordered for confiscation of the vehicle used in commission of an excise offence without there being pendency of the trial before the Criminal Court.
(2.) In support reliance is placed by Shri Anubhav Singhal, learned counsel for the petitioner on a judgement of a Coordinate Bench in the High Court of Madhya Pradesh at Indore in W.P. No.19528/2022 decided on 11/5/2023 wherein in para 9 Hon'ble Coordinate Bench has mentioned as under :-
(3.) Shri Rohit Jain, learned Government Advocate placing reliance on the decision of Rauf Khan Vs. State of M.P. [2017 (2) MPLJ 325] submits that though the judgment in Rauf Khan (supra) is in relation to Forest Act but in para 8 of the judgment it is held that confiscation proceedings being under Sec. 52 of Forest Act, 1927, read with Sec. 15 of 1969 Act, being independent than the criminal proceedings, the decision in S.P. Sales Agencies (supra) has not been taken note of in Premdas (supra) 2013(2) MPLJ 218, therefore, is of no assistance to the petitioner.