Shantha v. The Attorney-General and Another – sllr 1991 volume 1 page 201

In the case between Shantha (appellant) and the State represented by the Attorney-General and Another (respondents), the court addressed the issue of sentencing for transporting unlawfully manufactured liquor under the Excise Ordinance and the validity of vehicle confiscation. It was determined that the punishment imposed by the Magistrate exceeded the statutory maximum prescribed by section 47, which limits the penalty to six months’ rigorous imprisonment and a fine of Rs. 1000/–, and that section 54 did not authorize the confiscation of the vehicle used in the offence, as that provision applies solely to excisable articles and apparatus. The sentence was accordingly varied, with the confiscation order set aside, reaffirming the principle that sentencing and confiscation must strictly adh