ORISSA HIGH COURT : CUTTACK W.P.(C) No.6233 of 2025 In the matter of an Application under Articles 226 and 227 of the Constitution of India, 1950 ***

Prabir Kumar Das, Aged about 42 years Son of Bijay Das, At/P.O.: Puruna Balasore, P.S.: Chandipur, District: Balasore. … Petitioner -VERSUS-

1. State of Odisha Represented though Principal Secretary Excise Department At: Lokseva Bhawan, Odisha Bhubaneswar District: Khordha.

2. Excise Commissioner, Odisha CDA Road, Bidanasi District: Cuttack.

3. Collector-cum-District Magistrate Mayurbhanj, At/PO/P.S.: Baripada District: Mayurbhanj.

4. Authorized Officer-cum-Superintendent of Excise Mayurbhanj At/P.O./P.S.: Baripada District: Mayurbhanj.

5. Officer-in-Charge of Excise, Deuli Excise Station, Deuli District: Mayurbhanj. … Opposite parties Counsel appeared for the parties:

For the Petitioner : M/s. Bibhuti Ranjan Mohanty, Bikram Keshari Raj and Bishakha Baisali Raj, Advocates For the Opposite Parties : Mr. Bimbisar Dash, Additional Government Advocate P R E S E N T:

HONOURABLE CHIEF JUSTICE MR. HARISH TANDON AND HONOURABLE JUSTICE MR. MURAHARI SRI RAMAN Date of Hearing : 21.04.2025 :: Date of Judgment : 09.05.2025

JUDGMENT

MURAHARI SRI RAMAN, J.

Assailing Order dated 08.01.2025 of the Excise Commissioner, Odisha, Cuttack-opposite party No.2 passed in Excise Appeal Case No.18/2024—366/Ex. (Annexure-6) affirming the Decision and Order dated 27.08.2024 of the Authorized Officer-cum- Superintendent of Excise, Mayurbhanj-opposite party No.4 in Excise (Con) Case No.4 of 2024 (arising out of P.R. No.31/2024-25) in connection with a proceeding under Section 71(3) of the Odisha Excise Act, 2008, the petitioner has approached this Court by way of filing the instant writ petition invoking provisions of Articles 226 and 227 of the Constitution of India with the following prayer(s):

“The petitioner therefore prays that in view of the submission made above the Hon‟ble Court may be graciously pleased to admit the writ petition and issue rule nisi to the opposite parties as to;

i) Why the order dt.27.08.2024 in Excise (Con.) Case No.4/2024 (Annexure-4) and its confirmation vide order dt.08.01.2025 passed in Excise Appeal No.18/2024 (Annexure-6) will not be quashed.

ii) Why the seized TATA 407 truck vide Regd. No.OD-

01-AD-1005 shall not be given in Zima of the petitioner.

And if the opposite parties fail to show cause or show insufficient cause the said Rule may kindly be made absolute.

Or pass any appropriate order/direction as would be deemed fit and proper in the interest of justice.

And for this act of kindness the petitioner as in duty bound shall ever pray.”

Facts:

2. Facts leading to filing of this writ petition, as emanating from the contents of writ petition, are narrated hereunder.

2.1. The petitioner, Registered Owner of Truck (TATA-407)

bearing Registration No.OD-01-AD-1005 (hereinafter referred to as “the vehicle”), alleged that on 18.05.2024 at about 2.00 P.M. the Officer-in-Charge of Deuli Excise Station, detained and conducted search of said vehicle at Chaksuliapada under Chandua Police Station in the district of Mayurbhanj and on search 200 tins (weighing 25kgs each, in toto 5,000 Kgs.) of Molasses (Tarala Gur) were found. As the petitioner could not produce any valid documents in support of loaded goods before the said Officer-in-Charge, the vehicle was seized in exercise of power under Section 71 for possession of “intoxicant” as defined under clause (t) of Section 2 read with Section 17 of the Odisha Excise Act, 2008 (for short, “the OE Act, 2008”) and Rules 234 and 240 of the Odisha Excise Rules, 2017 (for brevity, “the OE Rules, 2017”) and forwarded the petitioner-owner of the vehicle and the driver of said vehicle to the Court of the learned Judicial Magistrate, First Class-I (Cognizance Taking), Baripada to face trial. Sample of the goods were sent for chemical analysis.

2.2. The Authorized Officer-cum-Superintendent of Excise, Mayurbhanj-opposite party No.4 (referred to as “AO”) issued show-cause