Rajeev Ranjan Prasad, J.—Heard the learned counsel for the petitioner and learned AC to GP-11 for the State.

2. The petitioner in this case is aggrieved by and dissatisfied with the order dated 11.03.2025 passed by the Assistant Commissioner, Excise Prohibition in Confiscation Case No. 75 of 2025-26 arising out of Excise Patna P.S. Case No. 2782 of 2024. By the impugned order the Assistant Commissioner Excise Prohibition has refused to release the vehicle in question, citing sub-rule (3) of Rule 12A of the Bihar Prohibition and Excise Rules, 2021 (hereinafter refer as 'the Rules'). An order has been passed for confiscation of the vehicle and its auction sale.

3. Learned counsel for the petitioner submits that the vehicle in question is an Innova Car bearing Registration No. JH14C-0188, Chassis No. MBJ11JV4007332-0860412 and Engine No. 2KDU027558 which has been seized for the alleged transportation of 128.625 liters of foreign liquor.

4. It is submitted that the Rule 12A has been inserted vide Amendment Rule 2022 to provide for release of the vehicles, conveyance, vessel, animal etc. which have been seized by any police or Excise Officer under the Act in terms of section-57B (1) of the Bihar Prohibition and Excise Act, power has been conferred upon the Collector or an officer authorized by him to pass an order for release of the said conveyance or vehicle upon payment of such penalty as may be ordered by the Collector or the Officer authorized by him. Sub-rule (2) of Rule 12A provides the factors which are required to be considered while arriving at the quantum of penalty. According to this provision the penalty should not be less than 10% of the insured value of the vehicle and more than Rs. 5 lakhs.

5. It is submitted that sub-rule (3) of Rule 12A, no doubt starts with a non-obstante clause but a reading of the same would make it crystal clear that before invoking sub-rule (3) of Rules 12A the Collector or the officer authorized by him has to record a satisfaction that releasing the vehicle or conveyance shall not be in the public interest. It is only after recording of such satisfaction that he shall proceed ahead with the confiscation of the said vehicle or conveyance and its subsequent auction/disposal.

6. Learned counsel submits that what will be a matter of public interest has not been explained under the Rules of 2021. The legislatures have while promulgating the Bihar Prohibition and Excise Rules, 2021 had initially not provided for release of the vehicles on payment of penalty but subsequently it was noticed that huge numbers of vehicle which were being seized in connection with the Prohibition Laws were lying outside the police station and over the period those vehicles were being damaged and were losings their road worthiness. It was founded that it was a loss to the Nation in form of an asset, it was later on decided to insert Rule 12A in the Rules of 2021. Rules 21 as amended vide (Amendment) Rules, 2022 nowhere places any embargo on the release of the vehicle merely by taking note of the quantum of liquor which may be found. Rather sub-rule (2) of Rule 12A provides that while imposing the penalty apart from other factors due regard shall be given to the quantity of intoxicant recovered.

7. It is submitted that in this case there is no finding that the same vehicle was being used again and again for transportation of liquors or that the owner of the vehicle was involved in multiple cases under the liquor laws. Only by citing the quantum of the liquor found on the vehicle, invocation of powers under sub-rule (3) of Rules 12A would not be justified.

8. Learned AC to GP-11 for the State has submitted that the impugned order has been rightly passed by the Competent Authority. According to the respondents, Rules 12A as inserted vide Amendment Rules 2022 does not provide for mandatory release of the vehicle. It would be the discretion of the Authority to release the vehicle or not release it, keeping in view the quantum of liq