whether a Magistrate can order interim custody of the materials seized by the police or whether the Deputy Commissioner of Prohibition and Excise is empowered in this behalf, the same is no more res integra.= In view of the authoritative precedential jurisprudence upholding the power of Deputy Commissioner of Prohibition and Excise, petitioners cannot by-pass the said authority and file petitions before the concerned Judicial Magistrate of First Class or before the High Court without exhausting remedy before the statutory authority.In this regard, the judgments relied upon by the petitioners in the cases of Bhukya Laxman and Jangam Janaiah (1 and 2 supra) can be ignored for the reason that in those decisions the effect of Section 46 of Excise Act conferring power exclusively on the Deputy Commissioner of Prohibition and Excise was not considered. -2015 A.P.(2015) msklawreports

whether a Magistrate can order interim custody of the materials seized by the police or whether the Deputy Commissioner of Prohibition and Excise is empowered in this behalf, the same is no more res integra.= In view of the authoritative precedential jurisprudence upholding the power of Deputy Commissioner of Prohibition and Excise, petitioners cannot by-pass the said authority and file petitions before the concerned Judicial Magistrate of First Class or before the High Court without exhausting remedy before the statutory authority.In this regard, the judgments relied upon by the petitioners in the cases of Bhukya Laxman and Jangam Janaiah (1 and 2 supra) can be ignored for the reason that in those decisions the effect of Section 46 of Excise Act conferring power exclusively on the Deputy Commissioner of Prohibition and Excise was not considered. -2015 A.P.(2015) msklawreports

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Order 38 Rule 5, only the properties of the defendant can be attached and not the properties in the hands of garnishee has no statutory support nor the support of any precedent.-2015 A.P.(2004) MSKLAWREPORTS