K. Vinod Chandran, CJ.—The petitioners assert that they are engaged in the trade of Indian Made Foreign Liquor (hereinafter referred to as ‘IMFL’), which was transported by a valid pass through the District of Bihar. The vehicle was seized as per the FIR produced at Annexure-3. The transport pass and the invoice copy were annexed as Annexure-1. Annexure-1 is a transport pass issued in triplicate for transport of IMFL from the manufacturer. Invoice was also issued in favour of the buyer at Coochbehar, while the consignment originated from Howrah, both in West Bengal. The consignment note is produced at Annexure-2 and this consignment has to pass through the State of Bihar, particularly, Kishanganj District. According to the petitioners, when the pick-up van, containing the consignment, was crossing through Kishanganj, the Sub-Inspector of Police, Kishanganj Police Station stopped the vehicle and seized the liquor which was validly transported. Based on the documents produced, it is asserted that there was no sale of liquor within the State of Bihar and the goods in the pick-up van were expected to cross the State of Bihar from Howrah and reach Coochbehar, to which destination the liquor was sold. The petitioners, on the basis of the aforesaid documents, claim release of the liquor which was not intended for sale within the State of Bihar where there is prohibition imposed.

2. The learned Government Pleader, however, submits that no transit pass, as required under Section 14 of the Bihar Prohibition and Excise Act, 2016 (hereinafter referred to as the ‘Act’) read with Rule 7 of the Bihar Prohibition and Excise Rules, 2021 (hereinafter referred to as the ‘Rules’), was taken by the petitioners. Section 14 of the Act speaks of movement of intoxicants and specifies that no liquor, intoxicant or final product shall be imported, exported or transported or transited within or from outside or through the State, except with a valid permit and subject to such duty, if any, payable. Sub-section (2) also provides that when there is a consignment of liquor transported from a place outside the State of Bihar to another such place, the driver or any other person in-charge of the vehicle should obtain transit permission in the prescribed manner from the authority at the first check post, falling enroute, at the point of entry into the State. The same shall also be surrendered to the authority at the last check post, before leaving the State. In the event of failure to do so, then it is deemed that the liquor or intoxicant so transported has been sold or disposed off by the owner or the person in-charge of the vehicle, within the State of Bihar.

3. Hence, when the liquor is transported through the State of Bihar, a transit pass has to be obtained from the entry check post and the same surrendered at the exit check post. This is specifically introduced to prevent any sale of liquor within the State, without payment of tax or in the present situation, when prohibition is in place, without sale within the State.

4. The prescription as provided under Section 14 of the Act is available in Rule 7 of the Rules. Rule 7 under Chapter-4 specifically prescribes the manner in which transit and transportation of intoxicants, ENA/industrial alcohol etc. has to be carried out. Sub-rule (1) requires a transit pass in Form EL-3B at the entry point, upon submission of an application in Form EL-3A. The transit pass issued under Form EL-3B also has to be surrendered before exit, at the last destined exit point of the State of Bihar within 24 hours; failure of which would entail penal provision under Chapter-VI of the Act. Sub-rule (3) also provides for a GPS enabled digital lock installed in such manner and on payment of such fee, as may be prescribed by the Excise Commissioner. Sub-rule (4) also requires even empty bottles to be carried, in digitally locked containers; failure of which will attract penal provisions under Chaper-VI of the Act.

5. Sub-rule (5) empowers