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2014 (1) TMI 1208 - SC - VAT and Sales TaxRelease of vehicle in connection with the offence under the Delhi Excise Act - Metropolitan Magistrate, Rohini refused to release the vehicle - High Court released vehicle using power u/s 451 - Held that:- the general provision of Section 451 of the Code with regard to the custody and disposal of the property or for that matter by destruction, confiscation or delivery to any person entitled to possession thereof under Section 452 of the Code or that of Section 457 authorising a Magistrate to make an order for disposal of property, if seized by an officer and not produced before a criminal court during an inquiry or trial, however, has to yield where a statute makes a special provision with regard to its confiscation and disposal. In the present case, the Legislature has used a non-obstante clause not only in Section 59 but also in Section 61 of the Act. As is well settled, a non-obstante clause is a legislative device to give effect to the enacting part of the section in case of conflict over the provisions mentioned in the non-obstante clause. Hence, Section 451, 452 and 457 of the Code must yield to the provisions of the Act and there is no escape from the conclusion that the Magistrate or for that matter the High Court, while dealing with the case of seizure of vehicle under the Act, has any power to pass an order dealing with the interim custody of the vehicle on security or its release thereof. The High Court was in error in taking a view to the contrary and in setting aside the orders passed by the Magistrate and the Sessions Judge on that basis - impugned order of the High Court is found to be vulnerable and, therefore, the same cannot be allowed to stand - High Court exceeded in its jurisdiction in directing for release of the vehicle on security - Decided in favour of Revenue.
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