Reeta Devi Sah (Proprietor Of R.K. Pharma) vs. The State Of Bihar
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The petitioner, Reeta Devi Sah, proprietor of M/s R.K. Pharma, filed a writ petition seeking the release of 5640 bottles of Onerex cough syrup seized by the police. The seizure occurred on May 28, 2026, when a truck carrying the syrup was intercepted. The petitioner claimed to have purchased the medicine from M/s MSP Life Sciences, Delhi, with valid GST invoices and e-way bills, and that it was being transported for stocking in Bihar in the ordinary course of business. The respondents argued that codeine-containing cough syrup is an intoxicant under the Bihar Prohibition and Excise Act, 2016, and its stocking and sale are subject to restrictions. They further contended that the seized quantity exceeded prescribed limits for wholesalers and retailers, and an inspection revealed M/s R.K. Pharma existed only on paper.
Held
The Court held that codeine has been declared an intoxicant under the Bihar Prohibition and Excise Act, 2016, through notifications published in the Bihar Gazette. Specifically, a notification dated October 18, 2016, made it illegal to manufacture, bottle, distribute, possess, transport, transit, import, or export medicines containing codeine without a valid license or permit from the Collector. A subsequent notification dated April 18, 2023, stipulated that such intoxicants, including codeine syrups, must be transported within Bihar in vehicles fitted with GPS-enabled digital locks, and transportation in general vehicles is illegal and punishable. The Court found that the petitioner admittedly did not possess any permit from the Collector for the transportation of the cough syrup, nor was the vehicle fitted with a GPS-enabled digital lock. The inspection report also indicated that the petitioner's firm existed only on paper. Therefore, the Court concluded that the transportation was illegal and the petitioner had not made out a case for the release of the seized cough syrup. The Court directed the concerned respondent to destroy the seized 5640 bottles of Onerex Cough Syrup immediately under Section 57A of the Bihar Prohibition and Excise Act, 2016.
Key Issues
1. Whether the transportation of 5640 bottles of codeine-containing cough syrup within the State of Bihar, without a permit issued by the Collector under the Bihar Prohibition and Excise Act, 2016, and without the vehicle being fitted with a GPS-enabled digital lock, is illegal and justifies the seizure and proposed destruction of the consignment? Petitioner's contention: The petitioner argued that the medicine was purchased with valid GST invoices and e-way bills and was being transported in the ordinary course of business. The petitioner implicitly argued that the seizure and proposed confiscation were unjustified. Respondent's contention: The respondents contended that codeine-containing cough syrup is classified as an intoxicant under the Bihar Prohibition and Excise Act, 2016. They relied on notifications prohibiting stocking/importing more than 1000 bottles for wholesalers and 100 for retailers, and mandating GPS-enabled digital locks for vehicles transporting such substances. They also pointed to the inspection report indicating the petitioner's firm existed only on paper, supporting the illegality of the transportation and justifying the action.
Sections Cited
Section 3, Section 57A
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Cause title — parties, addresses and appearances
ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) Date : 22-09-2026 The present writ application has been filed for a direction to the respondents to release the 5640 bottles of codeine containing cough syrup, namely, Onerex cough syrup, seized in connection with Ahiyapur Police Station Case No. 968 of 2026 in favour of the petitioner and further to restrain the respondent authorities from proceeding with the confiscation or destruction of the said cough syrup.
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The petitioner claims herself to be the proprietor of M/s R. K. Pharma and is the sole claimant of the seized cough syrup. She claims to have valid licence to sell, stock, exhibit/offer for sale or distribute by wholesale the medicines to the retailers.
On 28.05.2026, in the morning, the police officials received a secret information that a six-wheeler truck, bearing registration No. DL01MA-6400, carrying codeine cough syrup, was proceeding towards Darbhanga. They intercepted the said vehicle near Sangam Ghat, Nishad Chowk, Darbhanga Road, N.H. 57 and seized 47 cartons, having 5640 bottles of codeine containing cough syrup.
Learned Counsel for the petitioner submits that the seized medicine was purchased by the petitioner from M/s MSP Life Sciences, Delhi. The consignment of medicine, in question was validly purchased and was being transported and stocked in Bihar in the ordinary course of business. The transaction is duly supported by the GST invoice and corresponding e-way bill.
Learned Counsel for the respondents submits that codeine containing cough syrup can be misused as an intoxicant and, as such its stocking, sale etc. are subject to the prescribed restrictions.
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In terms of Memo No. 4715, dated 16.01.2014, issued by the Directorate of Drug Control Administration, Patna, a wholesaler is prohibited from stocking or importing more than 1000 bottles of codeine containing cough syrup and in the case of a retailer, it is 100 bottles.
In the present matter, 5640 bottles of codeine containing cough syrup were seized, which is much more in excess of the prescribed limit. It has further been submitted that the Drug Inspector, Muzaffarpur-III, had addressed a letter, dated 30.05.2026, to the Assistant Drug Controller, Darbhanga, and the Assistant Drug Controller, Muzaffarpur, seeking a report with regard to the status of M/s R.K. Pharma, of which the petitioner is the proprietor and pursuant thereto, an inspection was conducted of the firm in question on 06.06.2026 and upon inspection, it has been reported that the firm exists only on paper. It has also been submitted that in view of the notification published in the Bihar Gazette, dated 19.10.2016, by the Excise Department, codeine has been included within the category of intoxicants under the Bihar Prohibition and Excise Act. The seizure of codeine containing cough syrup and the action proposed by the respondent authorities of destruction of the seized articles are justified.
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We have heard and considered the arguments of learned Counsel for the parties concerned and have perused the materials available on record.
From the notification, dated 18.10.2016, published in Bihar Gazette (Extraordinary), the Government of Bihar, in exercise of power conferred under Section 3 of the Bihar Prohibition and Excise Act, 2016, notified that all medicines for medicinal preparations containing medicinal ingredients to be intoxicants for the purposes of Excise Act. The medicinal ingredients are mentioned as follows:- (i) Codein (ii) Dextropropoxyphene
The notification further says that no medicines for medicinal preparations containing the above mentioned ingredients shall, from the expiry of thirty days from the date of publication of this notification in the Official Gazette (iv), be manufactured, bottled, distributed, possessed, transported, transited, imported or exported without a valid license or permit issued by the Collector under the Act.
In the light of provisions contained in Rule 7 of the Bihar Prohibition and Excise Rules, 2021, sub-clause 3 of Rule 7 says that every vehicle transiting through the State of Bihar shall upon entering into the State, at the time of issuance of 5/7 transit permit, get a GPS-enabled digital lock installed in such manner and on payment of such fee as may be prescribed by the Excise Commissioner. The notification was published in the Official Gazette by Prohibition, Excise and Registration Department, dated 18.04.2023, which stipulates that intoxicants used as substitutes for alcohol, syrups containing codeine, liquid thinners used in the manufacture of homeopathic medicines, sanitizers, surgical spirits, etc., the consumption of which is fatal, will be transported within the territory of State of Bihar in vehicles fitted with GPS-enabled digital locks. The transportation of all such substances through general vehicle will be illegal and punishable.
Upon careful reading of the aforesaid two notifications published under the provisions of Bihar Prohibition and Excise Act, it is clear that codeine has been declared as intoxicant under the Bihar Prohibition and Excise Act. The manufacture, bottling, distribution, possession, transportation, transmission, import or export of codeine, as per notification issued under Section 3 of the Bihar Prohibition and Excise Act, from 19.10.2016, became illegal if any of the above is attempted to transport/import/export without license or permit issued by the Collector under the Bihar Prohibition and Excise Act.
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Admittedly, the codeine was being transported/ exported/imported by the consignor and consignee without having any permit issued in this regard by the Collector.
The second notification, dated 18.04.2023, also says that transportation of all substance, which includes syrups containing codeine, through a general vehicle, will be illegal and punishable.
It is not the case of the petitioner that transportation of the cough syrup containing codeine within the territory of State of Bihar was being done through a vehicle fitted with GPS-enabled digital lock system.
The inspection of the petitioner’s firm reports that M/s R. K. Pharma exists only on paper is also having a bearing on the claim of the petitioner for release of the cough syrup containing codeine over and above the permissible limit.
The objection of respondents is founded upon the violation of Notification No. 912, dated 18.10.2016, and Notification No. 329, dated 18.04.2023, which prescribe the requirement of transportation, import, export of intoxicants, medicinal preparations containing codeine in a vehicle fitted with functional GPS-enabled digital lock. Since 2016, there is 7/7 complete prohibition in the State of Bihar and codeine has been classified as intoxicant and the government notification says that transportation, import, export, etc. in the territory of State of Bihar without having permission of the Collector under the Act and through the general vehicle, i.e. without GPS-enabled digital lock system, shall be treated as illegal, in our opinion, the writ petitioner has not been able to make out a case for release of 5640 bottles of Onerex Cough Syrup (codeine containing cough syrup).
Accordingly, the release of 47 cartons (5640 bottles) of Onerex Cough Syrup in favor of the petitioner is not permissible. The concerned respondent is directed to destroy the seized 5640 bottles of Onerex Cough Syrup immediately under Section 57A of the Bihar Prohibition and Excise Act, 2016. 19. In the result, this writ application is dismissed. Prabhakar Anand/- (Anil Kumar Sinha, J.) (Vikash Kumar, J.) AFR/NAFR AFR CAV DATE N/A Uploading Date 01-10-2026 Transmission Date N/A
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.