Chakradhari Sharan Singh, ACJ.—We have heard Mr. Dhurendra Kumar, learned counsel for the Petitioner and Mr. P.K. Shahi, learned Advocate General, Bihar.

2. The petitioner has approached this Court by filing the present writ application under Article 226 of the Constitution of India, seeking direction to the respondents to release the vehicle, i.e., Tata Punch car bearing Registration No. BR-05AT-9955 seized in connection with Nautan P.S. Case No. 407 of 2022, registered for the offence punishable under Section 30(a) of the Bihar Prohibition and Excise Act, 2016 (‘the Act’ for short).

3. The said vehicle was seized on 29.07.2022 by the police officials on the allegation that it was being used for transportation of 26.500 liters of Indian made foreign liquor. There is a provision for confiscation of vehicle under the Act. The Rules framed under the Act provide the procedure for confiscation of vehicle. Rule 12A of the Bihar Prohibition and Excise Rules (‘the Rules’ for short) reads as under:—

"12A. Release of Vehicles, Conveyance etc. on Payment of Penalty.—(1) If any vehicles, conveyance, vessel, animal etc. has been seized by any police or excise officer under the Act, then in terms of section-57B (1) of the Act, the Collector or an officer authorized by him upon receipt of an application in Form IV by the owner of the said conveyance or vehicle etc., may release the said conveyance or vehicle upon payment of such penalty as may be ordered by the Collector or the officer authorized by him. Provided, where it is not possible to ascertain the owner of the vehicle or the owner is not coming to claim the vehicle, the Collector or the officer authorized by him, after waiting for 15 days from the date of seizure, shall proceed to confiscate and auction the vehicle as per the provisions of the Act.

(2) The penalty shall be 50% of the latest insured value of vehicle/conveyance. The insured value is the value of the vehicle as assessed by the insurance company. Where, the insured value is not available or the Collector or the officer authorized by him has reason to believe that the vehicle is undervalued, he shall get the valuation done by the District Transport Officer and 50% of that value shall be the amount of penalty. In any case, the Collector shall not wait beyond 15 days from the date of seizure and if during this period, the accused/owner does not pay up the penalty, he shall proceed with the confiscation/auction.

(3) Notwithstanding above, if on a report by police officer or excise officer, the Collector or the officer authorized by him is satisfied that releasing the vehicle or conveyance shall not be in the public interest, he shall proceed ahead with the confiscation of the said vehicle or conveyance and its subsequent auction/disposal.

(4) Where the conveyance is such that its valuation/insurance is not possible, the Collector or the officer authorized by him shall impose such fine as he deems fit. While imposing such fine, the Collector or the officer authorized by him shall have due regard to the economic status of the individual, nature of his involvement in the crime and the quantum of intoxicant recovered.

(5) Such penalty shall be, regardless of the outcome of the trial if any, before the Special Court, non-refundable.

(6) The owner of the vehicle/conveyance shall, after the release of the vehicle/conveyance, produce the vehicle/conveyance as and when required by the authorities.

[Explanation.—In all pending/ongoing cases of confiscation/ auction of vehicles, the Collector or the officer authorized by him may give an opportunity to the existing owner to pay the aforesaid penalty and get the vehicle released. Upon satisfaction about ownership and upon payment of such penalty, the ongoing confiscation/auction proceeding may be dropped and the vehicle released.]"

4. It is an admitted fact that confiscation proceeding has not been concluded within 90 days of the seizure of the vehicle, which is one of the requirements under sub-