Summary
The Collector has exclusive jurisdiction under section 72 of the Uttar Pradesh Excise Act to confiscate a vehicle used for illicit liquor transport, independently of prosecution. The special statutory disposal scheme prevails over the general criminal procedure provisions governing release of property. Upholding that jurisdiction, the Court nevertheless remitted the matter to the High Court to review the merits of the confiscation order, which it had not examined.
Issues
- Whether confiscation must await prosecution or be ordered by the criminal court.
- How the special confiscation and disposal scheme affects criminal courts’ general powers over seized property.
Provisions considered
- Section 72, Uttar Pradesh Excise Act, 1910Confers exclusive confiscation jurisdiction on the Collector, separately regulates sale and distribution of proceeds, and preserves punishment following prosecution. (¶ 11–30)
Held
- Confiscation under section 72(2) may proceed whether or not prosecution is instituted. It is distinct from punishment following prosecution, which section 72(9) preserves. (¶¶ 14–16, 26–27)
- The special statutory scheme displaces the general powers under sections 451, 452 and 457 of the Code to release the seized property. Absence of an express jurisdictional bar equivalent to the Delhi enactment does not remove the inconsistency between these provisions. (¶ 21–25)
- Section 72(3) permits sale where the property is subject to speedy wear and tear or natural decay, or sale is expedient in the public interest. Subsections (4) and (8) regulate disposal and distribution of sale proceeds; they do not transfer the Collector’s confiscation jurisdiction to the criminal court. (¶¶ 17–20, 26, 29–30)
- The High Court correctly upheld the Collector’s jurisdiction but had not reviewed the confiscation order on its merits. That review remained necessary. (¶ 31)
Result
Appeal disposed of. Collector’s confiscation jurisdiction upheld; matter remitted to the High Court for judicial review of the confiscation order as affirmed by the District Judge.