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13. Thus, by reading the above provisions together, it is evident that the procedure laid down under the Code of Criminal Procedure applies for investigation and trial of offences under Acts other than Indian Penal Code unless the other Acts speak contra or provide a special provision otherwise. It is, thus, manifest that the provisions of Section 451, Cr.P.C., are applicable to the proceedings under the A.P. Prohibition Act, while it is not so far as the A.P. Excise Act is concerned.

14. The contention of the Public Prosecutor that the bar imposed under Section 46E of the A.P. Excise Act is preserved even after the enactment of A.P. Prohibition Act is not sustainable because as per Section 13 of the A.P. Prohibition Act, the powers are conferred on the Magistrate to order confiscation of things involved in the offences under the said Act. The bar imposed under Section 46E of the A.P. Excise Act cannot be made applicable or extended to the matters under the A.P. Prohibition Act. Further, penal provisions of a statute, which take away the rights of parties available under ordinary law, have to be construed strictly. The Supreme Court in M/s. Glaxo Laboratories (I) Ltd. v. Presiding Officer, Labour Court, Meerut, :

17. The provisions of the A.P. Prohibition Act go to show that the Magistrate is competent to pass an order for confiscation of things under Section 452, Cr.P.C., read with Section 14 of the A.P. Prohibition Act and pending confiscation he can pass order for release of things, other than booty, by exercising the power under Section 451 of Cr.P.C. In cases, where the crime is registered exclusively under the A.P. Excise Act, the Deputy Commissioner of Excise alone is competent to pass orders of confiscation in respect of seized articles and booty and the Court will have no jurisdiction to exercise its power under Section 451, Cr.P.C., for release of even the seized vehicles in view of bar imposed under Section 46E of the A.P. Excise Act. However, where the crime is registered both under the A.P. Excise Act and A.P. Prohibition Act, if a petition is filed for release of the vehicle under the provisions of Section 451, Cr.P.C., the concerned Court has to first decide whether the offences committed is punishable under the A.P. Excise Act or A.P. Prohibition Act. In case, the Court comes to the conclusion that the offence committed is punishable under Section 451 of Cr.P.C., to order release of the vehicle. However, in case the Court comes to conclusion that the offence committed is punishable under the A.P. Prohibition Act, then the Court has got power under Section 451, Cr.P.C. to order release of the vehicle involved in the offence.

18. Accordingly, we hold as under :

(1) Where the crime is registered under the provisions of the Andhra Pradesh Prohibition Act, the Magistrate has got power to consider the petition filed under the provisions of Criminal Procedure Code viz., Section 451, Cr.P.C., for release of the vehicle involved in the offence.

(2) Where the crime is registered only under the provisions of the Andhra Pradesh Excise Act, 1968, the Deputy Commissioner of Excise alone is competent to pass orders of confiscation in respect of seized articles or vehicles and the Court will have no jurisdiction to exercise under Section 451, Cr.P.C., to order release of the vehicle seized.

(3) Where the crime is registered both under the provisions of the Andhra Pradesh Excise Act, 1968 as well as the provisions of the Andhra Pradesh Prohibition Act, 1995, a petition filed under provisions of Cr.P.C., viz., Section 451, Cr.P.C., for release of vehicle seized and it is contended that the offence exclusively falls under the A.P. Excise Act, the concerned Court has to first decide whether the offence committed is punishable under the A.P. Excise Act or the A.P. Prohibition Act. In case, the Court comes to the conclusion that the offence committed is punishable under the A.P. Excise Act then it cannot exercise power under Section 451, Cr.P.C. for order release of the vehicle. However, in case the Court comes to conclusion that the offence committed is punishable under the A.P. Prohibition Act, then the Court has got power under Section 451, Cr.P.C., to order release of the vehicle.