Case Law Details
Yashpal Vs State of U.P. and Another (Allahabad High Court)
clause (e) of sub-Section (1) of Section 72 of U.P. Excise Act, 1910 provides that whenever an offence is punishable under this Act, every animal, cart, vessel or other conveyance used in carrying such receptacle or package shall be liable to The power of confiscation of vehicle has been given to the Collector of the District and sub-section 7 of Section 72 provides appeal against the order of confiscation under sub-section 2 or sub-section 6 of Section 72 to the Judicial Authority as the Government may appoint.
It is noteworthy that for the purpose of section 72(7) of U.P. Excise Act vide Notification No.4986 (E)/XIII-517 dated June 4th, 1978 of आबकारी अनुभाग, appellate judicial authority appointed by the State Government is “District Judge” and an appeal should be regarded as Civil Appeal (not Criminal) and is required to be decided by the District Judge himself.
In view of the above, there is no dispute that as per provisions of Section 72(7) of U.P. Excise Act, 1910, against the order of confiscation passed by the District Magistrate, Civil Appeal would lie before the District Judge of the respective District.
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