Arun Kumar Jha, J.—Heard learned counsel for the petitioner and learned counsel for the respondents.

2. The petitioner has filed the instant writ petition seeking the following reliefs:—

“(i) For issuance of appropriate writ preferably in the nature of ‘Certiorari’ for setting aside the order dated 12.06.2023 passed by Excise Commissioner, Bihar, Patna in Excise Appeal Case No.72 of 2023 whereby and where under the said appeal preferred against order dated 6.2.2023 passed by the District Magistrate, Begusarai in Confiscation Case No.9 of 2022 has been rejected thereby affirming the said order dated 6.2.2023.

(ii) To issue an appropriate writ preferably in the nature of ‘Certiorari’ for setting aside the order dated 6.2.2023 passed by the District Magistrate, Begusarai in Confiscation Case No.9 of 2022 arising out of Excise P.S. Case No.18 of 2022 whereby and where under the room situated at North-West Corner of the house of the petitioner has been confiscated.

(iii) To hold and declare that the room, as aforementioned, of the petitioner sh all be deemed to have been released after expiry of 90 days from the date of appearance of the petitioner in Confiscation Case No.9 of 2022 as such the respondent authorities may be restrained from taking any coercive action against the said property of the petitioner.

(iv) To grant any other relief (s) for which the petitioner may be found entitled to in the facts and circumstances of the case”.

3. Briefly stated, the case of the petitioner is as follows:

The petitioner has been residing in Kolkata since the year 2007 along with her husband, who is employed in the Income Tax Department, Government of India. Further, the petitioner is the owner of a house situated on an area of 1 Katha bearing Khata No. 46, Plot No.109, Tauzi No.2246, Thana No.344, District-Begusarai. As the petitioner had to shift to Kolkata, she handed over the key of her house to her father-inlaw to induct a suitable person as tenant in her house. The father-in-law of the petitioner inducted Rahul Kumar as tenant in the house of the petitioner at a monthly rent of Rs.1200/- w.e.f. 27.09.2021 and since 27.09.2021, the said Rahul Kumar had been paying rent through money transfer in the bank account of her elder brother-in-law, namely, Prashant Kumar.

4. Further case of the petitioner is that on 02.02.2022, the Excise Sub-Inspector conducted a raid in the aforesaid house of the petitioner in which total 61.500 liters of India made Foreign Liquor was recovered from a room in which the said Rahul Kumar was inducted as a tenant and, accordingly, the said room was sealed and Begusarai Excise P.S. Case No.18 of 2022 dated 02.02.2022 was registered under Section 30 (a) of the Bihar Prohibition & Excise Act, 2016 (hereinafter referred to as ‘the Act’) against the owner and tenant of the house.

5. Further case of the petitioner is that a Confiscation Case No.09 of 2022 was initiated by the Collector, Begusarai with regard to aforesaid room of the petitioner. The petitioner upon receipt of notice in the confiscation case appeared and filed her show cause on 11.04.2022 explaining each and every aspect of the matter with a request to drop the proceeding of confiscation. The Collector, Begusarai without considering the show cause of the petitioner passed the order dated 06.02.2023 by which the aforesaid room situated in the house of the petitioner was ordered to be confiscated.

6. Being aggrieved with the aforesaid order of confiscation, the petitioner preferred an appeal bearing Excise Appeal Case No.72 of 2023 before the Excise Commissioner, Bihar, Patna, but the appeal preferred by the petitioner was rejected vide order dated 12.06.2023 without interfering in the order of the Collector-cum-District Magistrate. However, the petitioner has not preferred any revision against the order of the appellate authority before the revisional authority as the appellate authority and the revisional authority, both are the same person/officer/authority.

7. Ag