(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

Date : 24-12-2025 Heard learned counsel for the petitioner and learned AC to GP-16 for the State of Bihar.

2. The petitioner in the present case is seeking to challenge the order of confiscation, the appellate order and the revisional order passed by the competent authorities as contained in Annexures ‘4’, ‘5’ and ‘6’ respectively whereby and whereunder the authorities have refused to release the vehicle of the petitioner on the ground that the vehicle was carrying more than 10 litres of liquors.

3. The basic order dated 07.06.2024 passed by the Sub-

Divisional Magistrate, Gopalganj in Sub-Division Confiscation (Excise) Case No. 420 of 2024 takes note of Memo No. 2853/Excise dated 12.09.2022 whereby and whereunder in a review meeting, the District Magistrate, Gopalganj issued a direction that a two-wheeler carrying more than five litres and a four-wheeler carrying more than ten litres of liquor shall not be released on payment of penalty.

4. The views expressed by the Sub-Divisional Magistrate, Gopalganj in the order of confiscation have not been interfered with by the Appellate Authority and the Revisional Authority.

5. We had occasion