ORAL JUDGMENT

(Per: HONOURABLE MR. JUSTICE MADHURESH PRASAD)

Date : 02-05-2023 Heard learned counsel for the petitioner and learned counsel for the State.

2. In exercise of powers under Section 57(2) of the Bihar Prohibition and Excise Act ( for brevity, the Act) read with Rule 12B of the Bihar Prohibition and Excise Rules, 2021 ( for brevity, the Rules), the respondent-Collector under the impugned order dated 13.12.2022, passed in Excise Case No. 13 of 2022, (Annexure-9) has insisted on deposit of an amount of Rs. 25,00,00/- (Twenty Five Lacs) for release of the house (property) from where there is alleged recovery of

64.125 litres of IMFL.

3. The confiscation proceedings have already attained finality up till the stage of revision. The petitioner, thereafter, filed CWJC No. 6299 of 2022 (Annexure-3). The writ petition was disposed of with liberty to avail remedy in terms of Rule 12B of the Rules read with Section 57B of the Act. Sub rule (2) of Rule 12B dealing with release of premises on payment of penalty reads as follows:-

“12B. Release of Premises on Payment of Penalty:-

(1)…. …. ….

(2) The Collector or the officer authorized by him shall have due regard to the economic status of th