1st respondent, Commissioner of Prohibition and Excise, A.P., Hyderabad, affirming the order dated 02.07.2005 passed in Rc.No.B1/209/2005, by the 2nd respondent, Deputy Commissioner of Prohibition and Excise, Kurnool. Petitioner claims to be the owner of the vehicle bearing No.AP-21V-5715 – Tata Sumo – which was intercepted and seized by the Prohibition and Excise officials of Kodumuru on 11.05.2005 at about 5.30 p.m., on the ground that it was used for transportation of 9000 arrack sachets of Karnataka State. A case in Cr.No.16/2005-06 was registered on the file of Prohibition and Excise Station, Kodumuru, for the offence under Section 7(A) read with Section 8 of the A.P. Prohibition Act, 1995 for unauthorized transportation of liquor. Pursuant to seizure of the vehicle, the 2nd respondent issued a show cause notice to the petitioner under Section 13-A of the Act. Petitioner filed his explanation to the show cause notice. The primary authority, i.e. the 2nd respondent, by recording a finding that the vehicle in question was involved in illegal transportation of liquor, ordered its confiscation by order dated 02.07.2005 passed in Rc.No.B1/209/2005. As against the same, petitioner filed an appeal before the 1st respondent, who, by his order dated 24.04.2006 passed in