Created by Fuzzy Cloud

Patna High Court

Govind Kumar GuptaversusThe State of Bihar

Decided
Disposal
DISPOSED

Holding

The court held that the petitioner may file a petition under Rule 12B before the Collector within two weeks, and the Collector must decide it within four weeks, irrespective of the earlier confiscation.

Summary

The petitioner, Govind Kumar Gupta, filed a writ petition seeking to quash the confiscation order of his premises and to obtain release of the property on payment of a penalty under Rule 12B of the Bihar Prohibition and Excise (Amendment) Rule, 2022. The lower authorities had confirmed the confiscation and dismissed the petitioner's appeals and revision. The petitioner argued that, as the auction of the premises was stayed, Rule 12B allowed him to pay a penalty and have the premises released even though the confiscation proceedings were concluded. The State contended that the confiscation was final but acknowledged the provision of Rule 12B and the stay of auction. The High Court granted the petitioner liberty to file a petition under Rule 12B within two weeks and directed the Collector to decide it within four weeks, without being barred by the prior confiscation, and ordered that the premises not be auctioned pending the appeal. Consequently, the writ petition was disposed of.

Issues considered

  • Whether the petitioner is entitled to invoke Rule 12B of the Bihar Prohibition and Excise (Amendment) Rule, 2022 to obtain release of confiscated premises on payment of penalty despite prior confiscation orders.
  • Whether the High Court can grant liberty to file a petition under Rule 12B notwithstanding the dismissal of earlier appeals and revisions.
  • Whether the stay of auction and further disposal of the premises are appropriate pending the petition under Rule 12B.

Subjects

  • confiscation
  • excise
  • auction
  • Rule 12B
  • Bihar Prohibition and Excise (Amendment) Rule, 2022
  • premises release
  • penalty
  • stay of auction
  • writ petition
  • high court

Judgment

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                               Civil Writ Jurisdiction Case No.11471 of 2025
                 ======================================================
                 Govind Kumar Gupta Son of Shiv Shankar Sah, Resident of Village-
                 Gamharia, Police Station- Akodhigola, District- Rohtas (Sasaram).

                                                                            ... ... Petitioner/s
                                                   Versus

           1.    The State of Bihar through the Principal Secretary, Department of Excise,
                 Govt. of Bihar, Patna.
           2.    The Excise Commissioner, Bihar, Patna.
           3.    The Collector-cum-District Magistrate, Rohtas (Sasaram).
           4.    The Superintendent of Police, Rohtas (Sasaram).
           5.    The Circle Officer, Rohtas (Sasaram).
           6.    The Superintendent of Excise and Prohibition, Rohtas (Sasaram).
           7.    The Excise Officer, Rohtas (Sasaram).
           8.    The S.H.O. Akodhigola, Dist - Rohtas (Sasaram).

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :     Mr.Bijay Shankar Choubey, Advocate
                 For the Respondent/s   :     Government Pleader (24)
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

4   02-02-2026            The present writ petition has been filed for quashing the

                   order dated 15.11.2021 passed by the learned Court of

                   Collector-cum-District Magistrate, Rohtas (Sasaram) in Excise

                   Confiscation Case No. 534 of 2020, as affirmed vide order dated

                   06.09.2022 passed by the learned Commissioner Excise, Bihar,

                   Patna in Excise Appeal Case No. 329 of 2022 and by an order

                   dated 22.07.2024 passed by the learned Secretary (Prohibition
Patna High Court CWJC No.11471 of 2025(4) dt.02-02-2026
                                            2/4




          and Excise), Bihar, Patna in Excise Revision Case No. 43 of

          2023.

          2.      At the outset, the learned counsel for the petitioner has

          referred to Rule 12B of the Bihar Prohibition and Excise

          (Amendment) Rule, 2022 (hereinafter referred to as the ‘Rules,

          2022) to submit that in case auction of the premises in question

          is still pending, the petitioner can avail the facility provided

          under Rule 12B of the Rules, 2022 and get the premises released

          on payment of penalty. In this connection, reference has been

          made to the Explanation to Rule 12B of the Rules, 2022, which

          is reproduced hereinbelow:-

                      “12B. Release of Premises on Payment of Penalty.-
                      Explanation-In         all    pending/ongoing   cases    of
                      confiscation/ auction of premises, the Collector or the
                      officer authorized by him may give an opportunity to
                      the existing owner to pay the aforesaid penalty and
                      get the premises released. Upon satisfaction of
                      ownership and upon payment of such penalty, the
                      ongoing confiscation/auction proceeding may be
                      dropped and the premises released.”
          3.      Per contra, the learned counsel for the respondent-State

          submits that the confiscation proceedings have already

          concluded and the premises of the petitioner in question bearing

          Area 10 ft. x 10ft. appertaining to Thana No. 108, Khata No. 69,

          Khesra      No.     31/5,     situated     at   Mouja-Gamhariya,    P.S.
Patna High Court CWJC No.11471 of 2025(4) dt.02-02-2026
                                            3/4




          Akodhigola, District-Rohtas (Sasaram), has been confiscated

          and even the appeal and the revision filed by the petitioner have

          stood dismissed, nonetheless he has not denied the fact that

          Explanation to Rule 12B of the Rules, 2022 provides for grant

          of an opportunity to the owner of the premises in question to

          pay     penalty     and     get     the    premises   released   in   all

          pending/ongoing cases of confiscation/auction of premises and

          since in the present case this Court by an order dated 11.08.2025

          had stayed the auction of the premises in question, the

          competent authority shall definitely entertain the petition which

          may be filed by the petitioner under Rule 12B of the Rules,

          2022, and dispose off the same in accordance with law.

          4.      Having regard to the facts and circumstances of the case,

          we grant liberty to the petitioner to file appropriate petition

          under Rule 12B of the Rules, 2022 before the learned Collector,

          Rohtas at Sasaram/his authorized officer and in case such a

          petition is filed within a period of two weeks from today, the

          learned Collector, Rohtas at Sasaram/his authorized officer shall

          consider the same in accordance with law and pass a reasoned

          and a speaking order within a period of four weeks, thereafter

          without being impeded by the fact that the confiscation of the

          premises of the petitioner has already taken place.
         Patna High Court CWJC No.11471 of 2025(4) dt.02-02-2026
                                                     4/4




                   5.      It is needless to state that in case appropriate appeal is

                   filed within a period of two weeks from today, the premises in

                   question shall not be auctioned till the final disposal of the

                   appeal.

                   6.      Accordingly, the present writ petition stands disposed off.


                                          (Mohit Kumar Shah, J)


                                           (Alok Kumar Pandey, J)
S.Sb/-

U


Continue reading with your account

Sign in to read the full judgment. It’s free.

Sign in to read

Checking your session…

For a signed copy suitable for filing, refer to the court's website.