SUPERINTENDENT AND LEGAL REMEMBRANCER OF LEGAL AFFAIRS TOTH vs ABANI MAITY

The Supreme Court interpreted Sections 63 and 64 of the Bengal Excise Act, 1909, clarifying that the phrase 'shall be liable to confiscation' imposes a mandatory duty on the Magistrate to order confiscation of the vehicle used in the commission of an offence once the conditions of Section 63 are met. The Court held that the discretion granted under Section 64(1) is limited to choosing between confiscation or imposing a fine, thus reinforcing the compulsive nature of the statutory language. The appeal was allowed, confirming the need for confiscation in such cases.