JUDGMENT : This Writ Petition (Crl) is filed under Article 226 of the Constitution of India seeking for the following reliefs: i) Issue a writ of Certiorari or any other appropriate writ, to call for records leading to the seizure of spirit in the containers of the lorries bearing Reg.Nos. KL-42/S-6822 and KL-42/S-9322 in Crime No.571/2021 of Pulikeezhu Police Station by the respondent No.2 and set aside the same. ii) declare that the spirit contained in the containers of the lorries bearing Reg. Nos. KL-42/S-6822 and KL-42/S-9322 seized in crime No.571/2021 of Pulikeezhu Police Station is not liable to be seized under Section 65 of the Abkari Act; iii) Issue a writ of mandamus or other appropriate writ, order or direction directing the respondent Nos.2 and 3 to release the spirit seized by the respondent No.2 in crime No.571/2021 of Pulikeezhu Police Station to the petitioner so as to enable him to deliver the same in the 4th respondent distillery; and iv) grant such other relief as this honourable Court may deem fit to grant in the facts and circumstances of the case. 2. The writ petitioner is engaged in the business of transportation of things to various parts of the country. He owns various lorries and vehicles and those are in use for transportation purposes. He has also employed several employees including drivers for the smooth conduct of his business. At 12.15 p.m. on 30.6.2021, when two drivers under him were transporting spirit in lorries bearing registration Nos. KL-42-S 6822 and KL-42-S 9322 respectively from Barwaha, Madhyapradesh to Travancore Sugars and Chemicals, Pulikeezhu, Thiruvalla, those were intercepted and a search was conducted by the police. 12687 and 7699 liters of liquor, respectively were found loaded in the vehicle and those were seized. Accused Nos.1 and 2 confessed that the spirit was meant for sale to the 7th accused at Senthua, Madhya Pradesh with the knowledge of accused Nos.3 to 6. 3. True copy of the registration certificate stands in the name of the petitioner is produced alongwith as Ext.P1. Vehicle bearing Registration No.KL-42 S 6822 was hired by the petitioner from one Mr.Shaju K.P. for the purpose of transportation of spirit which was authorised by valid permit, true copy of which is produced alongwith as Ext.P2. 3. True copy of the registration certificate stands in the name of the petitioner is produced alongwith as Ext.P1. Vehicle bearing Registration No.KL-42 S 6822 was hired by the petitioner from one Mr.Shaju K.P. for the purpose of transportation of spirit which was authorised by valid permit, true copy of which is produced alongwith as Ext.P2. The petitioner having been engaged in the business of transportation, had entered into an agreement with Travancore Sugars & Chemicals Ltd., Thiruvalla for transportation of spirit from various States to the distillery of Travancore Sugars & Chemicals Ltd., Thiruvalla, true copy of which is produced alongwith as Ext.P3. The petitioner was also holding the necessary licences for transportation of the spirit. The petitioner is holding a permit issued by the Excise Commissioner, Kerala to import spirit to the State of Kerala. He is also issued with a permit from the Excise Commissioner, Madhya Pradesh for exporting spirit. The spirit loaded in the vehicle was meant for transportation from Associated Alcohols and Breweries Ltd., Khodigram, Madhya Pradesh to Tranvancore Sugars & Chemicals Ltd., Pulikeezhu, Thiruvalla. The petitioner has made the payment to Associated Alcohols and Breweries Ltd. prior to the loading of the spirit in the lorries itself in advance. Payment in advance is a requirement to be complied with prior to the loading of the liquour for transportation itself. Therefore, the amount stands paid was Rs. 20,37,956/-and it was equivalent to the value of the spirit loaded for transportation having quantity of 40,000 liters. The payment was made on 25.06.2021, and to evidence that, true copies of the invoices dated 25.6.2021 issued by Associated Alcohols and Breweries Ltd., are produced alongwith as Exts.P4 and P4(a). The amount paid by the petitioner will have to be returned to him by Travancore Sugars and Chemicals Ltd., Thiruvalla on the spirit being delivered there. The contention of the petitioner was that the spirit found in the vehicle being the remnant liquour after the illegal sale of a part by the drivers, who alone are held liable for the sale and were arraigned as accused in Crime Number 571/2021 of Pulikeezhu Police Station. Petitioner is not made an accused in the crime. He has paid the value of the spirit to Associated Alcohols and Breweries Ltd. in advance. Petitioner is not made an accused in the crime. He has paid the value of the spirit to Associated Alcohols and Breweries Ltd. in advance. Therefore being the owner of it at the relevant time he is entitled to get the remnant liquour released in his favour for delivering it at Travancore Sugars and Chemicals Ltd., Thiruvalla and to get the money paid for it, returned. 4. Petitioner has moved an application seeking for a direction to the investigating officer of the case to permit him to unload the spirit contained in the Tanker lorries for enabling him to deliver it to the Distillery of Travancore Sugars and Chemicals Ltd, Thiruvalla. It was contended in the petition that the petitioner was summoned and interrogated by the investigating officer and if any involvement of him was found in the alleged transaction, he would also have been arraigned as accused in the crime registered. According to him he had taken all precautionary measures to prevent commission of any illegal activities against the spirit loaded in his lorries by installing GPS controlled electronic locking system, but those have been broken by the drivers to commit the act alleged. According to the petitioner, the spirit and the lorries are lying in the compound of Pulikeezhu Police Station exposed to sun and rain and therefore, there is every likelihood for the quantity of the spirit to be reduced and value of the vehicles to be deteriorated and much loss to be resulted thereby. According to him since the value of the spirit is already paid by him in advance, the retention of the spirit would prevent him from obtaining the money already paid in return, which would be facilitated only on delivery being affected to Travancore Sugars and Chemicals Ltd, Pulikeezhu. 5. The learned counsel has invited this Court's attention to Sections 34 and 65 of the Abkari Act. According to him under Section 34, the second respondent is not authorised to produce the spirit contained in the tanker lorries before the 3rd respondent as it does not come within the purview of the Act. 5. The learned counsel has invited this Court's attention to Sections 34 and 65 of the Abkari Act. According to him under Section 34, the second respondent is not authorised to produce the spirit contained in the tanker lorries before the 3rd respondent as it does not come within the purview of the Act. According to the learned counsel, the seizure of the spirit stored in the container of the lorries, which does not form part of the alleged offence, is not liable for seizure and the seizure held is illegal and unreasonable and in violation of Section 65 of the Abkari Act, since those are not liable for confiscation. 6. The Police Inspector Pulikeezhu has filed a report before the Magistrate, the relevant part of which reads: 7. By a common order passed by Judicial First Class Magistrate Court, Thiruvalla on 03.09.2021, the application filed by the petitioner was dismissed. On the basis of Section 67 B of the Kerala Abkari Act, the court held that vehicles are liable for confiscation. The order reads: “The rule 4(2) of the Kerala Abkari (Disposal of Confiscated Articles) rules, 1996 states that the cart, vessel or other conveyance liable to be confiscated under the Act may be released temporarily by the authorised officer to its owner on depositing an amount equivalent to the market value of the cart, vessel or other conveyance. This clearly states that only the authorised officer is having the power to release the vehicle to the owner. On the application put by the SHO Pulikkeezhu police station it is already ordered by this Court to return the property TR No.437/21 to the investigating officer for taking further steps u/s 67B of the Act. This Court is not in possession of the property and is not having any power right now to release the vehicles. Hence no direction also can be given to the investigating officer to permit the petitioner to unload the spirit contained in the Tanker lorries. In the light of the above discussion all the three petitions are dismissed.” 8. By Ext.P6 filed by Police Inspector, Pulikkeezhu, it has been apprised to the court that they have no objection in measuring the spirit found in the lorries under the supervision of Deputy Excise Commissioner and to release it to Travancore Sugars and Chemicals Ltd, Pulikeezhu. 9. In the light of the above discussion all the three petitions are dismissed.” 8. By Ext.P6 filed by Police Inspector, Pulikkeezhu, it has been apprised to the court that they have no objection in measuring the spirit found in the lorries under the supervision of Deputy Excise Commissioner and to release it to Travancore Sugars and Chemicals Ltd, Pulikeezhu. 9. The involvement of the petitioner in the alleged offences having not been established and he being the owner of the spirit at the relevant time of transportation of the same in his vehicles after payment of it's value, liable to deliver it to the destination and to get the amount paid by him returned to him. Therefore, this Court is inclined to allow the Writ Petition. In the result, Writ Petition is allowed and respondents 2 and 3 are directed to release the spirit seized in Crime No.571/2021 of Pulikkeezhu Police Station to the petitioner so as to enable him to deliver the same to the 4th respondent and to get back its value already paid by him.