Madhuresh Prasad, J. – The petitioner is aggrieved with the seizure of his vehicle (Hyundai Verna) bearing Registration No. UP65EN- 5612, Chassis No. MALC841GTNM348197, Engine No. G4FLNV375869.

2. An FIR was registered on 02.12.2022 as Rajeev Nagar P.S. Case No. 642 of 2022, on seizure of the vehicle for reason of recovery of 100 ml of foreign liquor from the vehicle.

3. Chapter-VI of the Bihar Prohibition and Excise Act, 2016 (hereinafter referred as “Act”) deals with offences and penalties. Section 30 of the Act provides the penalties for unlawful manufacture, import, export, transport, possession, sale, purchase, distribution, etc. of any intoxicant or liquor. The presumptive nature of the penal provisions is apparent from Section 32. Sections 30 and 32 of the Act, therefore, are the most relevant provisions applicable in the instant case for better appreciation of Rules 12A and 12B of the Bihar Prohibition and Excise Rules, 2021 (hereinafter referred as “Rules”). Sections 30 and 32 of the Act reads as follows: –

“30. Penalty for unlawful manufacture, Import, export, transport, possession, sale, purchase, distribution, of intoxicant or liquor. – Whoever, in contravention of any pr