P. B. Bajanthri, J.—In the instant petition petitioners have prayed for the following reliefs:—

“i. For issuance of writ/s, order/s, direction/s in the nature of Mandamus, commanding the respondents to immediately deseal the petitioner’s saving bank account in State Bank of India, Patliputra, Branch bearing AC No. 20008897434 and 32525345919 in the name of Mohan Kumar @ Shiv Mohan Rai (Petitioner No. 1) and Lal Mohan Kumar (Petitioner No. 2) respectively which has been seized/sealed in connection with Patliputra PS Case No. 322 of 2022 dated 06.06.2022 instituted for the offence under Section 30(a)/41(i)/37 of the Bihar Prohibition and Excise Act 2016 without initiating any confiscation proceeding as well as in teeth of provision of Bihar Prohibition and Excise Act, 2016.

ii. For further issuance of direction to pay a suitable compensation to the petitioners because the Bank account of the petitioner has been illegally seized/sealed by the police and bank officials in teeth of Bihar Prohibition and Excise Act, 2016.

iii. For further any other relief/s, order/s, direction/s may deem fit and proper in the facts and circumstances of this case.

2. On 06.06.2022, an FIR has been filed in Patliputra P.S. Case No. 322 of 2022 against the petitioners for the offence under Sections 30(a)/41(i)/37 of the Bihar Prohibition and Excise Act, 2016. Petitioners were stated to have been enlarged on bail. Petitioner nos. 1 and 2 are holders of Saving Account No. 20008897434 in the State Bank of India, Patliputra Branch, Patna and the 2nd petitioner Saving Account No. 32525345919 of the State Bank of India, Patliputra Branch, Patna. The Investigating Officer directed the aforementioned Bank Branch to freeze their account on 18.07.2022. The respondent-Bank have freezed the SBI account number cited supra and so also certain fixed deposit receipts have been freezed. The reasons in directing the concerned Bank to freeze the Bank account of the petitioner nos. 1 and 2 may be that depositing of money in Bank Account is with reference to alleged illegal activities of Excise offences under the Excise Act.

3. Thus, the petitioners have prayed for the aforementioned reliefs.

4. Learned counsel for the petitioners submitted that before freezing their respective bank account and fixed deposit receipt they have not been heard in other words they are entitled to notice. It is further submitted that ingredients of Section 102 has not been complied by the Investigating Officer. On these counts the impugned action of the respondents are liable to be set aside and writ petition is to be allowed.

5. Per contra, learned counsel for the respondent-State resisted the aforementioned contentions and submitted that petitioners are all involved in the alleged offences under the Excise Act and they are illegally making money and depositing them in the Bank for the purpose of various bank transaction including keeping certain amount in the fixed deposit. Therefore there is no infirmity in the impugned action. It is also submitted that grievance of the petitioners cannot be redressed under Article 226 and they have a remedy under Section 457 of the Criminal Procedure Code before the jurisdictional Court. It is also submitted that all the ingredients under Section 102 of the Criminal Procedure Code has been adhered except in not furnishing report to the jurisdictional Magistrate.

6. Heard learned counsel for the respective parties. Undisputed facts are that the petitioner nos. 1 and 2 are involved in the alleged offence under Sections 30(a)/41(i)/37 of Bihar Prohibition and Excise Act, 2016 in P.S. Case No. 322 of 2022 dated 06.06.2022, Patliputra Police Station, Patna and proceedings are still pending consideration. The Investigating Officer is of the view that certain money transactions made through their respective Bank account and depositing certain amount in fixed are all arising out of illegal money got through certain alleged offences under the Excise Act, therefore, it is ne