APEA Section 46-E : Bar of Jurisdiction
Act
Summary
Section 46-E of the Andhra Pradesh Excise Act, 1968, establishes the exclusive jurisdiction of the Deputy Commissioner of Prohibition & Excise and the appellate authority over matters concerning excisable articles. This section bars any court from entertaining applications related to the release or confiscation of such articles, ensuring that only designated excise authorities handle these issues.
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Explanation using Example
Example 1: Confiscation of a Vehicle Used for Transporting Illicit Liquor
Introduction: Ravi, a local businessman, is caught by the Prohibition & Excise Department transporting illicit liquor in his van. The Deputy Commissioner of Prohibition & Excise is handling the case.
Application: According to Section 46-E of the Andhra Pradesh Excise Act, 1968, once the Deputy Commissioner is involved, no court can entertain applications regarding the release or confiscation of the van used for transporting the liquor. The jurisdiction is exclusive to the Deputy Commissioner or the appellate authority.
Outcome: Ravi cannot approach a regular court to seek the release of his van. Instead, he must follow the procedures set by the Deputy Commissioner or appeal to the designated appellate authority if he disagrees with the decision. Non-compliance with this provision may result in the permanent confiscation of the vehicle.
Conclusion: This provision ensures that the Prohibition & Excise authorities have exclusive control over the confiscation process, streamlining enforcement and preventing legal delays.
Example 2: Confiscation of Animals Used in Illicit Activities
Introduction: Anil, a farmer, u...
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