to the first accused. It is contended that the 3rd petitioner was employed abroad during the relevant time and now also he is working abroad. Learned counsel for the petitioners pointed out that since there is no allegation that the petitioners committed the offence, there is no justification for including them also in the array of accused. It is also pointed out that simply because the vehicles were seized from the premises, no offence under the Abkari Act can be fastened on the registered owners of the vehicles. The petitioners rely on the decisions in Sooraj Vs. Excise Inspector: [2002(1) KLJ 739] and Sony C. Mathew Vs. State of Kerala:[2007(3) KLJ 629]. In support of the contention, the counsel also pointed out that even Section 64A of the Abkari Act would not apply in the case on hand since it was held by this Court in Rajan Vs. Excise Inspector: [2004(2) KLT 430] that vehicle does not come within the purview of Section 64 A and only land, building, room, space and enclosure would come within the purview of Section 64 A. There is also no case that the petitioners abetted for the commission of offence.