Supreme Court of India
Mustafa v. State of Uttar Pradesh & Ors.
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What the Court ordered
We hold that the Collector has exclusive jurisdiction to confiscate the vehicles and in case the seized things are subject to speedy wear and tear or na tural decay, 773 he may order to sell the same in the manner prescribed under sub-section (3) of Section 72 of the Act.
Judgment, page 19
From the headnote
United Provinces Excise Act, 1910 – ss. 60 and 72 – Jurisdiction of Collector to order confiscation of v ehicle – FIR was registered for offences u/ss.60 & 72 of the Act and ss.420, 467, 468 and 471 of IPC in respect of seizure of 15 4 cartons of illicit liquor, one 0.315 bore country made pistol w ith two 0.315 bore live cartridges, by a team of Excise Department a nd the police officials – notice was served upon the appellant b y the District Magistrate, who was also the Collector of the district to show cause as to why the seized truck be not confiscated – Purs uant thereto, the District
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