J.M. Manusha Nirmal Muhandiram vs Officer-in Charge, Police Station, Kalawana and others – CA PHC 38-22 -2025

In the matter of the appeal by the registered owner of a three-wheeler against its confiscation, the court addressed the issue of a vehicle’s forfeiture under the Excise Ordinance. The court held that the confiscation order was valid, reaffirming the principle that a registered owner bears the burden of proving reasonable precautions were taken or that the offense occurred without their knowledge or consent. This decision relied on Section 47(1) and 54(2) of the Excise Ordinance and precedents such as Sinnetamby v. Ramalingam and Aruna Pradeepa Prasanna v OIC Special Crime Investigation Unit and Attorney General, emphasizing that an owner’s mere explanation without corroborating evidence is insufficient to discharge this burden.

B. Sasi Mahendran, J. – The vehicle was confiscated after