Full Judgment
1 Writ Petition No. 2213/2013 15.1.2014 Shri M.K. Tripathi, learned counsel for the petitioner.
Shri S.S. Bisen, learned Government Advocate for respondent State.
This petition is directed against the order dated 15.1.2013 passed by Collector in exercise of the powers under Section 47A of the Madhya Pradesh Excise Act, 1915 confiscating the vehicle bearing registration No. MP 09 LP 0878 belonging to the petitioner.
Respondents while entering appearance has filed response; whereby objection has been raised contending that against the order passed by Collector in exercise of power under Section 47A of Madhya Pradesh Excise Act, 1915 a statutory appeal is provided under Section 47B of the Act, 1915. Therefore, the present petition is not tenable in view of the availability of efficacious alternative remedy.
Section 47B of Act, 1915 provides: "47B.
Appeal against the order of confiscation. (1) Any person aggrieved by an order of confiscation passed under subSection (2) of Section 47A may, within thirty days of such order prefer an appeal to the Collector concerned or to any other officer authorised by the State Government by notification (hereinafter referred to as the Appellate Authority). Such appeal memorandum shall be accompanied by a certified copy of the order appealed against.
(2) The Appellate Authority on presentation of such memorandum of appeal, issue a notice to the appellant and to any other person who is likely to be adversely affected by the order that may be passed in appeal.
2 (3) The Appellate Authority after hearing the parties to the appeal, shall pass an order confirming, reversing or modifying the order of confiscation appealed against: Provided that he may pass such order of interim nature for custody, disposal etc. of the confiscated articles during the pendency of appeal, as may appear to him just or proper in the circumstances of the case but he shall have no power to stay the order of confiscation appealed against during the pendency of appeal." The State Government has also brought on record the notification dated 2.2.2001; whereby, the State Government in exercise of powers conferred by subsection (1) of Section 47B of M.P. Excise Act, 1915 has authorized the Excise Commissioner, Madhya Pradesh for the purpose of said sub section. It is apparent from above provision that against an order passed under Section 47A of 1995 Act an appeal lies under Section 47B.
The petitioner instead of availing the said remedy has rushed to this Court. Since there is remedy of appeal against the order passed under Section 47A of Excise Act, 1915, this Court refrain to entertain the petition.
In case an appeal is preferred within a period of 15 days from today, the appellate authority shall dwell upon the same on merit rather throwing it overboard on the ground of limitation and decide it within a period of sixty days.
Petition stands disposed of finally in above terMs.C.c. as per rules.
(SANJAY YADAV) JUDGE Vivek Tripathi