ORDER 1. The petitioner has filed the present petition under Article 226 of the Constitution of India being aggrieved by the order dated 29.12.2022, whereby the Collector, Khargone has passed an order of confiscation of vehicle bearing registration No.MP 09 WM 0397 in which 60 bulk litre of country made liquor was found. 2. An F.I.R. was registered under sections 34(1)(a) & 34(2) of the M.P. Excise Act against the petitioner and other accused persons. The issue regarding confiscation of vehicle is no more res integra. This Court in similar circumstances in W.P. No.19528 of 2022 has held as under:- “6. It is correct that the confiscation proceeding were initiated under section 47(A) of the Act during pendency of the trial, however, now the present petitioner has been acquitted vide judgment dated 7.10.2021 passed by the learned JMFC, Kukshi in RCT No. 200965/2015. 7. Section 47(A) of the Excise Act is reproduced below : "47-A. Confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance etc. (1) Whenever any offence covered by clause (a) of (b) of subsection (1) of section 34 is committed and the quantity of liquor found at the time or in the course of detection of offence exceeds fifty bulk litres, every office, empowered under section 52, while seizing any intoxicants, articles, 2 implements, utensils, materials, conveyance etc. under subsection (2) of Section 34 or section 52 of the Act, shall place on the property seized a mark indicating that the same has been so seized and shall without undue delay either produce the seized property before the officer not below the rank of District Excise Officer authorised by the State Government by a notification in this behalf (hereinafter referred to as the Authorised Officer), or where having regard to its quantity or bulk or any other genuine difficulty it is not ex-pedient to do so, make a report containing all the details about the seizure to him. (2) When the Collector, upon production before him of intoxicants, articles, implements, utensils, materials, conveyance etc. (2) When the Collector, upon production before him of intoxicants, articles, implements, utensils, materials, conveyance etc. or on receipt of a report about such seizure as the case may be, is satisfied that an offence covered by clause (a) or clause (b) of sub -section (1) of section 34 has been committed and where the quantity of liquor found at the time or in the course of detection of such offence exceeds fifty bulk litres he may, on the ground to be recorded in writing, order the confiscation of the intoxicants, articles, implements, utensils, materials, conveyance etc. so seized. He may, during the pendency of the proceedings for such confiscation also pass an order of interim nature for the custody, disposal etc. of the confiscated intoxicants, articles, implements, utensils, materials, conveyance etc.as may appear to him to be necessary in the circumstances of the case. (3) No order under sub-section (2) shall be made unless the Collector has— (a) sent an intimation in a form prescribed by the Excise Commissioner about initiation of proceedings for confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance, etc. to the Court having jurisdiction to try the offence on account of which the seizure has been made; (b) issued a notice in writing to the person from whom such intoxicants, articles, implements, utensils, materials, conveyance, etc. have been seized and to any person staking claim to and to any other person who may appear before the Collector to have an interest in it; (c) afforded an opportunity to the persons referred to in clause (b) above of making a representation against proposed confiscation; (d) given to the officer effecting the seizure under sub-section (1) and to the person or persons who have been noticed under clause (b) a hearing." 8. This Court has repeatedly held that under sub-section 2 of section 47(A), the Collector upon recording satisfaction that the offence is covered by Clause A or Clause B of sub-section 2 of the Act has been committed and where the quantity of liquor is found at the time or during the course of detection of such offence exceeds 50 bulk litres, he may on the ground to be recorded in writing, order the confiscation to intoxicants, articles, conveyance, etc. 9. Since the word "offence has been committed" is used, therefore, the Collector cannot pass an order for confiscation during pendency of the trial. 9. Since the word "offence has been committed" is used, therefore, the Collector cannot pass an order for confiscation during pendency of the trial. The vehicle can be confiscated either by a Magistrate while convicting the accused or after conviction under section 47(A) of the Act. 10. Therefore, I have no reason to take a different view. The petition is allowed. The impugned order 17.1.2019 passed by the Collector, District Dhar is quashed. The vehicle Bolero bearing registration No. MP 69B 0174 be released. 11. Accordingly, the writ petition stands disposed of.” 3. In view of the above, Writ Petition stands allowed. The vehicle bearing registration No.MP 09 WM 0397 be temporarily released on the terms and conditions fixed by the trial Court.