DIVISIONAL FOREST OFFICER & ANR. vs G.V. SUDHAKAR RAO & ORS.

The Supreme Court held that the powers of the Authorised Officer under Section 44(2A) of the Andhra Pradesh Forest Act, 1967, to direct confiscation of seized timber and the powers of the Magistrate under Section 45 to order confiscation upon conviction are separate and distinct. The Court clarified that there is no overlapping jurisdiction between the two proceedings, allowing for simultaneous actions without conflict. The appeal was allowed, overturning the High Court's stay on the Authorised Officer's confiscation proceedings pending the criminal case.