EXCISE AND TAXATION OFFICER Vs. ASHOK KUMAR

JUDGEMENT

(1.) THAT on 5.2.2006 the petitioner No. 2, Excise and Taxation Inspector alongwith other staff had laid a Naka at Sungal Morh, Akhnoor and seized vehicle bearing Registration No. JK10 -1427. During search operation it was found that the vehicle was illegally carrying 60 bottles of Rum meant for CSD Canteen. A case under sections 48(a) 50(1) and 58 of the J&K Excise Act was registered against the respondent.

(2.) THAT petitioner No.2 vide his letter dated 6.2.2006 requested the Excise and Taxation Officer Jammu to initiate proceedings under sections 58 and 59 of the Excise Act in respect of the seized goods and vehicle. Petitioner No. 1 Excise & Taxation Officer reported the matter to Deputy Excise Commissioner Jammu for initiation of confiscation proceedings of the seized contraband and vehicle under the provisions of Excise Act. An application came to be filed by the respondent before the trial court for custody of the vehicle on superdnama. Said application was opposed by the Deputy Commissioner, Excise on the ground that Magistrate had no power to deal with the matter as confiscation proceedings had already been initiated against the respondent. Trial court overruling the objections of the petitioners passed an order of handing over the vehicle on superdnama to registered owner on 6.2.2006. Against this order, revision petition was filed before the Principal Sessions Judge, Jammu. Principal Sessions Judge, Jammu dismissed the petition on the ground that handing over of vehicle on superdnama was an interlocutory order and as such was not revisable. It is this order of Principal Sessions Judge which has been assailed under section 561 -A of Cr.P.C. before this court.

(3.) I have heard the learned counsels for the parties and perused the record.