Rajendra Singh Parihar v. State Of Chhattisgarh
HIGH COURT OF CHHATTISGARH, BILASPUR CRMP No. 1718 of 2018 Rajendra Singh Parihar, S/o. Balle Singh Parihar, Aged About 58 Years, R/o.- Dixit Gali, Nandi Chowk, Lalpur, P.S. Tikrapara, Raipur, District- Raipur, Chhattisgarh.
---- Petitioner
Versus
State Of Chhattisgarh, Through- Collector, District- Raipur, Chhattisgarh. ---- Respondent For Petitioner :
Shri Akhilesh Mishra, Advocate For State :
Shri Ghanshyam Patel, G.A.
Hon'ble Shri Justice Goutam Bhaduri Order On Board 08/02/2019 Heard 1.
Perusal of the petition shows that the impugned order has been passed by the Excise Commissioner in exercise of power under Section 47(B) of the Chhattisgarh Excise Act, 1915 (for short "the Act, 1915") whereby confiscation order passed by the Collector being subject of appeal was confirmed under Section 47(B) of the Act, 1915. 2.
Section 47(C) of the Act, 1915 provides that any party aggrieved by the final order passed under Section 47(B) of the Act, 1915 may within 30 days of such order filed a revision before the Sessions Judge. In view of this, the instant petition is not maintainable. Accordingly, the petition is dismissed. Sd/- Sd/- Goutam Bhaduri Judge Ashok/ Vishakha