JUDGMENT P.C. Verma, J.: Heard learned counsel for the revisionist as well as Govt. Advocate. 2. Considering the facts and circumstances of the case, it is appropriate that the confiscated goods i.e. high speed diesel oil may be sold by the revisionist under the supervision of SDM concerned who has inspected the diesel and shall deposit the sale amount in a separate bank account earning maximum interest. The amount shall be deposited in joint account to be opened by the revisionist and the SDM concerned. 3. Notices issued and the revision shall be listed thereafter.