UDAY PRAKASH Vs. STATE OF BIHAR

JUDGEMENT

(1.) This writ petition has been filed by the petitioner against the order dtd. 11/5/2023 passed by Additional Collector, Nawadah (respondent no. 3) in Confiscation Case No. 82 of 2022 and also against the order dtd. 21/8/2023 passed by Excise Commissioner (respondent no. 2) in Excise Appeal Case No. 117 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.