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2015 (10) TMI 714 - HC - VAT and Sales TaxRevision petition - Confiscation of seized vehicle with whiskey bottles - held that:- P.Ws. 1 and 2 who are the attesting witnesses to prove the seizure. P.Ws. 3 and 4 who are the Excise Officers speak about the seizure and production of seized material. P.W. 3 also speaks to the initiation of confiscation proceeding before the Authorized Officer. But as contemplated under Section 43A of the Karnataka Excise Act, it is necessary that the seized vehicle and also the prohibited goods will have to be produced before the Authorized Officer without any unreasonable delay and it is only on production of said seized property under sub-section (1) of Section 43A that the confiscation proceedings have to continue. Unfortunately, neither P.W. 3 nor P.W. 4 though seized the vehicle and also the prohibited goods, did not comply with the requirements of Section 43A by producing them before the Authorized Officer and therefore, the very initiation of proceeding for confiscation are illegal. This fact was not taken into consideration by the Authorized Officer while passing the order of confiscation, but the learned Session Judge has looked into this aspect and quashed the order of confiscation. - Decided against Revenue.
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