UMESH PATRA Vs. STATE OF ODISHA

JUDGEMENT

(1.) The writ petition has been filed challenging the impugned orders of the Appellate Authority dtd. 2/12/2025 and the Original Confiscating Authority dtd. 16/7/2025 in Annexures-2 and 1 respectively.

(2.) I have heard Ms.Pattnaik, learned counsel for the Petitioner and Mr.Tripathy, learned Additional Government Advocate for State- Opposite Parties.

(3.) The Petitioner is the owner of the car bearing Registration No.OD-11AD-1256 (Maruti Suzik Celerio ZLX) and the vehicle was seized and confiscated in terms of the proceeding initiated under Sec. 71 of the Odisha Excise Act.