The court modified a confiscation order into a monetary penalty under the Bihar Prohibition and Excise Act, balancing legal enforcement and rights to property.

ORAL JUDGMENT

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)

Date : 24-01-2025 In the instant petition, the petitioner has prayed for the following relief(s):-

“1. That this instant writ application has been filed on behalf of the petitioner named above to seeks indulgence of this Hon’ble Court to issue a writ preferably in the nature of certiorari setting aside the order dated 04.09.2023 passed in Excise Appeal Case No. 108/2023 passed by Department of Excise, Government of Bihar, Patna, whereby and where under the learned court of Excise Commissioner has affirmed the order dated 31.12.2022 passed by the learned Court of Collector Cum District Magistrate, Saharsa, in confiscation (Excise) Case No. 963/2022-23 by the prayer for release of the house of the petitioner which was seized by the police in connection with Saharsa P.S. Case No. 490/2022 registered under section 30(a), 41 of Bihar Prohibition and Excise Act has been rejected as also directing the Respondents Concerned to release the house of the petitioner which has been seized by the Respondents concerned after alleged recovery of 409.32 Liters of foreign liquor. And/Or pass such other order/order as your lordship may deem fit and proper in the facts and circumstance of the case.”

2. Petitioner’s premises situated in Ward no.2, P.S.

& District – Saharsa is involved for the offences under the Bihar Prohibition and Excise Act, 2016 for which F.I.R. was registered and seizure memo has been prepared. Thereafter, seizure authority has sent a report to the concerned District Collector for taking further action insofar as initiating confiscation proceedings and it has attained finality on 31.12.2022 and it is against the petitioner. Petitioner has invoked remedy of appeal before the Appellate authority under Section 92 of the Bihar Prohibition and Excise Act, 2016 and in appeal order of the confiscation dated 31.12.2022 has been confirmed, hence the present Writ petition.

3. Learned counsel for the petitioner submitted that under the Excise statue, there is a provision for imposing of penalty in terms of monetary and the same has not been invoked by the respective authorities. On the other hand, they have confiscated the aforementioned premises of the petitioner resulted in hardship and it is in violation of Article 21 of the Constitution insofar as livelihood is concerned. Matter relates to remand to the concerned authority, however, having regard to the fact that subject matter of premises has been seized for more than two years and few months and it is not appropriate for this Court to remand the matter to the concerned authority to modify the confiscation order to the extent of imposition of certain penalty in terms of monetary.

4. Having regard to the geographical area in which the premises is situated and its dimension read with valuation, we are of the view that instead of confiscating the subject matter of premises, the concerned authority may recover a sum of Rs. 2,00,000/- (Rs. Two Lakhs) towards penalty. Accordingly, the orders of the authorities stands modified from confiscation of subject matter of premises to that of imposition of penalty of Rs.

Two Lakh.

5. Petitioner is hereby directed to furnish a demand draft in favour of the concerned Government treasury. After depositing Rs. Two Lakh in the concerned Government treasury, he is hereby directed to approach the concerned authority for the purpose of releasing the subject matter of premises. Petitioner is permitted to undertake the above exercise within a period of one month from today. The concerned authority is hereby directed to release the sub