P. B. Bajanthri, J.—In the instant writ petition, petitioner has prayed for the following relief(s):

"For writ/writs, order/orders, direction/ directions commanding respondent authorities to release Bolero Pickup (Mahindra), Registration No.BR06GB-1358 in favour of the petitioner being the rightful owner seized in connection with Ahiyapur P.S. Case No.1287/2019 U/S 379 I.P.C. by the O/C Ahiyapur P.S. which was being purchased by the Respondent No.7 from the Respondent No.6 who purchased the above stated vehicle in section been conducted by the Excise Department, Sitamarhi."

2. Petitioner is stated to be owner of the subject matter of the vehicle bearing Registration No.BR06GB-1358-Bolero Pickup (Mahindra). The said vehicle was theft by some miscreants and in the result, petitioner had registered F.I.R. on 24.10.2019 in Ahiyapur P.S. Case No.1287 of 2019 (District- Muzaffarpur) for the offence under Section 379 of the Indian Penal Code. Theft vehicle was involved for the offences under the Excise Act. In this regard, F.I.R. was registered on 21.12.2019 in Suppi P.S. Case No.268 of 2019 (District- Sitamarhi). In this backdrop, official respondents have proceeded to confiscate the vehicle and proceeded to auction the subject matter of the vehicle on 10.03.2022 pursuant to confiscation order dated 06.07.2020. The confiscating authority and auctioning authority should have ascertained whereabouts of the owner of the vehicle through the Regional Transport Office. Further perusal of the records, it is evident that petitioner has not been issued notice relating to seizure of his vehicle and auction of the subject matter of the vehicle. Therefore, at every stage, the officials have committed blunder insofar as confiscation proceedings and auction of vehicle at Rs.1,30,000/- (Rupees One Lac Thirty Thousand), whereas the vehicle was insured for a sum of Rs.3,50,000/-(Rupees Three Lacs Fifty Thousand) as is evident from Annexure-P/1- MAGMA HDI/General Insurance Company Ltd., for the period from 18.09.2019 to 17.09.2020. Therefore, as on the date of the seizure of the vehicle, Insurance Policy was in vogue. Therefore, petitioner is entitled to value of the insured vehicle at Rs.3,50,000/-(Rupees Three Lacs Fifty Thousand) in terms of the Insurance Policy in the light of the fact that alleged incident relating to theft of the vehicle and seizure of the vehicle for the offences under the Excise Act was on 24.10.2019 read with subsequent F.I.R. dated 21.12.2019.

3. The concerned authority is hereby directed to make payment of Rs.3,50,000/- (Rupees Three Lacs Fifty Thousand) in favour of the petitioner and issue a Demand Draft within a period of eight weeks from today, failing which petitioner is entitled to simple interest at the rate of 6% per annum from the date of seizure of the vehicle till payment is made.

4. In most of the identical matter, we have come across there are serious lapses on the part of the concerned officials/ competent authority who undertake the confiscation proceedings and auction proceedings in not following the due process of law resulted in huge loss to the State Exchequer. There is no standard insofar as valuation of the vehicle before its auction like ascertaining the value of the vehicle through Motor Vehicle Department/Insurance Company. If the Insurance Policy is not available in respect of particular vehicle in that event make of the vehicle/model read with Insurance Company's opinion should have been taken. Today itself, we have come across a case where a truck was auctioned for a sum of Rs.2,00,000/- (Rupees Two Lacs), whereas we have noticed that insurance value is around at Rs.21,00,000/-(Rupees Twenty One Lacs). These are lapses which are happening in the Excise Department/ Revenue Department insofar as dealing with the offences under the Excise Act. If the same thing continued, the State Exchequer would be put into under loss. Tax payer money cannot be wasted in this manner.

5. The State Government officials m