Jitendra Kumar, J.—The present writ petition has been filed by the petitioner seeking following reliefs:—

“ It is, therefore, prayed that Your Lordship may graciously be pleased to admit this Writ application, Issue notice calling upon the Respondents call for the records of the case and after hearing the parties be pleased to quash/ set aside the Impugned Order dt. 13.04.2023, passed by Learned Addl. Chief Secretary- Cum- Principal Secretary, Department of Prohibition & Excise, Govt. of Bihar, passed in Excise Revision No. 13 of 2023, and further be pleased to stay the operation of order dated 12.01.2023, passed by Learned S.D.M. Gopalganj, passed in Sub Divisional Confiscation Case No. 822 of 2022 (Annexure- 03).

And/Or

Be Pleased to pass such other order/orders as may deem fit and proper in the facts and circumstances of the case.

AND

Further be pleased to release the seized/ confiscated Motorcycle of the petitioner bearing Reg. No. BR28Z- 8562 during pendency of this application.”

2. The relevant facts, as emerging from the record, are that on written report of Shailendra Kumar Pappu, Kuchaikot P.S. Case No. 438 of 2022 was registered on 28.09.2022 for offence punishable under Section 30(a) of Bihar Prohibition and Excise Act, 2016 against five accused persons, namely, Sunil Kumar Rai, Kunal Rai, Deepak Kumar, Abhiranjan Kumar and owner of Scorpio vehicle bearing Reg. No. AS-09A-3885. As per the written report, on 28.09.2022 the informant along with police party proceeded for evening patrolling and at 18.30 Hrs he reached near village- Bhathawa Roop Pacchi Road More. In the meantime, two persons in Appache motorcycle were seen coming with big Jhola with some article. On seeing police party, Scorpio vehicle which was behind two persons were sitting in the vehicle, were stopped and motorcycle turn back and tried to flee in which driver of Scorpio and both motorcycle rider were apprehended. One person in Scorpio jumped in water and succeeded in fleeing. On inquiry, the driver of Scorpio disclosed his name as Sunil Kumar Rai and the name of fled away person as Kunal Rai. Apprehended persons of Appache motorcycle disclosed their names as Deepak Kumar and Abhiranjan Kumar. Thereafter, in presence of two independent witnesses, search was made, then from Scorpio vehicle bearing Reg. No. AS-09A-3885 cartoons of 8 PM foreign liquor of 180 ml. in which 48 piece in each cartoon, total 432 piece, quantity 77.760 litre was recovered. From driver Sunil Kumr Rai one screen touch mobile of Oppo Company with Sim Nos. 7079268233 and 8873104126 was recovered. Then from one big jhola lying on the seat of Appache motorcycle bearing Reg. No. BR-28Z-8562, one cartoon of 8 PM of 180 ml., in which 48 piece quantity 8.640 litre was recovered. Thereafter, seizure list was prepared. On further inquiry, all the three apprehended persons disclosed that they had purchased the liquor from Uttar Pradesh and loaded on Scorpio and motorcycle and were carrying it.

3. Subsequently, the confiscation proceeding bearing Confiscation (Excise) Case No. 1158 of 2022 was initiated by District Magistrate-cum-Collector, Gopalganj. However, the same was subsequently transferred to Ld. Sub Divisional Magistrate, Gopalganj and the same was numbered as Confiscation (Excise) Case No. 822 of 2022. Ld. Sub Divisional Magistrate, Gopalganj vide order dated 12.01.2023 passed in Confiscation (Excise) Case No. 822 of 2022 confiscated the vehicle in question holding that it was used in transportation of illicit liquor and hence, it was liable to be confiscated under Section 56 (d) of Bihar Prohibition and Excise Act, 2016 and the vehicle was also directed to be sold in public auction and the sale proceed was directed to be deposited in the State Treasury.

4. The aforesaid order dated 12.01.2023 passed by Ld. Sub Divisional Magistrate, Gopalganj in Confiscation (Excise) Case No. 822 of 2022 was impugned by the petitioner in Excise Appeal bearing No. 12 of 2023 before Excise Commissioner, P