MD NIYAZ AHMAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) This writ petition has been filed by the petitioner against the order dtd. 26/8/2023 passed by the District Magistrate-cum Collector, Kishanganj in Confiscation Case No. 923 of 2023, which has been affirmed by Excise Commissioner vide order dtd. 21/11/2023 passed in Excise Appeal No. 156 of 2023.

(2.) By filing the present writ petition, the petitioner has prayed for the following relief(s):-

(3.) The petitioner has further remedy of filing Revision under Sec. 93 of Act, 2016, he has not exhausted such remedy for the reasons that Appellate and Revisional authority post was manned by one officer. Therefore Revision would be ineffective or impracticable to exhaust.