KAILASH CHANDRA vs STATE OF M.P

The Supreme Court upheld the order of confiscation of a truck under Section 46 of the M.P. Excise Act, 1915, affirming that the amended provisions of Section 47 and 47-A do not apply to cases initiated before their enactment. The Court clarified that the confiscation order was valid as the original offense of illegal transportation of liquor was established against the driver, Anokhilal Porwal. The appeal against the High Court's dismissal of the revision petition was dismissed, thereby maintaining the lower courts' decisions.