In Brief
A truck owner challenged an order confiscating his vehicle under the United Provinces Excise Act, 1910, arguing a Magistrate (not the Collector) should decide such matters when criminal charges are filed. The Supreme Court held that confiscation is an independent administrative proceeding vested exclusively with the Collector under the Excise Act, regardless of whether a criminal prosecution is pending. The Court distinguished between the punitive criminal trial and the preventive confiscation regime. Special statutes prevail over general Criminal Procedure Code rules. The Court remitted the matter to the High Court for judicial review of the Collector's confiscation order on merits.
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