Neutral Citation No. - 2025:AHC:79973-DB Chief Justice's Court Case :- WRIT TAX No. - 2259 of 2025 Petitioner :- Anil Kumar Maurya Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Vinod Kumar Kushwaha Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 6.11.2024 passed by the respondent no. 2/District Magistrate, Fatehpur under Section 72(2) of the U.P. Excise Act, 1910 ('Act') ordering for confiscation of petitioner's vehicle. 2. Learned Standing Counsel has raised a preliminary objection that order impugned is appealable under the provisions of Section 72(7) of the Act before the District Judge and therefore, filing of the petition bypassing the remedy of appeal cannot be permitted. 3. Counsel for the petitioner attempted to make submissions that petitioner was unaware of passing of the order impugned and on becoming aware has filed the writ petition. 4. The plea sought to be raised cannot be countenanced for the simple reason that the order impugned dated 6.11.2024 was passed after hearing the parties, wherein the petitioner was duly represented. 5. In view thereof, we do not find any reason to entertain the present petition bypassing the remedy of appeal under the provisions of Section 72(7) of the Act. 6. Consequently, the writ petition is dismissed leaving it open for the petitioner to approach the appellate forum in accordance with law. 7. Certified copy of the order impugned, Annexure-9 to the writ petition, be returned back to the counsel for the petitioner under the receipt. Order Date :- 15.5.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad