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2018 (8) TMI 1391 - HC - VAT and Sales TaxConfiscation of vehicles seized - Section 67B of the Abkari Act - whether the petitioner could be heard to say that since the abkari case charged against him has ended in his acquittal, the process of confiscation, initiated under Section 67B of the Act, should be construed to be effaced? - Held that:- It is evident from the way of Section 67B is drafted, the power to order confiscation is an independent power, which is not guided or manacled by the fate of the criminal case registered against the offenders. This is obvious from the manner in which Section 67B opens and to obtain its reading - even in the case of acquittal from a criminal case, if launched, would not be a reason to stop or terminate proceedings under Section 67B. Whether Ext.P5 order has assessed the situation correctly in terms of law and the facts involved and whether it can be found to be tenable in law? - Held that:- The Commissioner of Excise, in the said order, has not specifically stated anything as to how he finds that the vehicles in question were involved in the offence alleged - this stand of the Commissioner in Exhibit P5 order to be tenable in law, specially because it is the specific case of the petitioner that the vehicles were not involved in such an offence and in particular that one among the vehicles was, in fact, parked at the side of the road when it was seized - the Commissioner has a duty to consider this contention and to evaluate it on its merits, before concluding that the proceedings for confiscation is legally valid or otherwise. The petitioner is directed to appear before the Commissioner of Excise, Thiruvananthapuram at 11 a.m. on 16.07.2018 with all materials and documents that he intends to present before the said Authority and the said Authority will offer him an opportunity of being heard - petition disposed off.
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