ORDER : P. B. Bajanthri, J. There is no proper assistance in the present matter on behalf of the State counsel despite our repeated requests for apprising this Court to the extent that who is the officer/employee who valued the seized truck to the tune of Rs. 2 lakhs when it is worth about 21 lakhs as is evident from the insurance policy issued by Reliance General Insurance. Insurance policy was in vogue during the period from 19.01.2022 to midnight 18.01.2023 whereas the vehicle was seized on 26.12.2022 for the offences under the Excise Act. Thereafter, concerned authority has proceeded to initiate and conclude the confiscation proceedings. Confiscation proceedings was completed and thereafter proceeded to auction the subject matter of vehicle at throwaway price of Rs. 2 lakhs. What is the mode of valuation of the vehicle and by a competent authority is not forthcoming. That apart owner of the vehicle has not been issued personal notice relating to confiscation proceedings and so also proposed for auction and date of auction and other details. On the other hand, the concerned official proceeded to publish the notice of auction only in the local newspaper which was circulated in the State of Bihar whereas the petitioner – owner of the vehicle is resident of Mumbai and so also the vehicle was registered at Thane, Mumbai. In this regard, primary duty of the competent authority who has undertaken the confiscation proceedings and further auction of the subject matter of the vehicle to ascertain from the concerned Regional Transport Office relating to details of the owner of the vehicle. On the other hand, learned counsel for the respondent State, on instruction, submitted that the Officials had communicated with the Regional Transport Office of the Vaishali District and they did not secure the details of the owner including residential address or office address which was registered in the concerned RTO. 2. Every step of the officials reveals lapses on the part of the Excise Officials as well as Revenue Officials in the present matter. Therefore, Principal Secretary, Department of Registration and Excise, Bihar, Patna is hereby directed to register criminal case against such of those officials who are involved in the present case insofar as determining the valuation of auction of the subject matter of vehicle at throwaway price of Rs. 2 lakhs when it is worth about Rs. Therefore, Principal Secretary, Department of Registration and Excise, Bihar, Patna is hereby directed to register criminal case against such of those officials who are involved in the present case insofar as determining the valuation of auction of the subject matter of vehicle at throwaway price of Rs. 2 lakhs when it is worth about Rs. 21 lakhs as is evident from the Reliance General Insurance policy issued on 18.01.2022 for the period from 19.01.2022 to midnight of 18.01.2023 read with seizure of vehicle on 26.12.2022. Simultaneously, departmental inquiry shall be initiated against such of those erring officials and proceed to frame charges for alleged loss caused to the State exchequer to the tune of Rs. 21 lakhs minus 2 lakhs (auction realization as on account of auction of the vehicle). In this regard, report shall be submitted on the next date of hearing. 3. The State Government officials must take note of their power coupled with duty. In this regard, principle of power coupled with duty was succinctly stated by Earl Cairns, L.C. in the House of Lords in Julius Versus Lord Bishop of Oxford [(1880) 5 AC 214] (AC at pp. 222-23) quoted with the approval therewith by the Hon’ble Supreme Court in Commissioner of Police Versus Gordhandas Bhanji [1952 SCR 135] (SCR at p. 147) : “There may be something in the nature of the thing empowered to be done, something in the object for which it is to be done, something in the conditions under which it is to be done, something in the title of the person or persons for whose benefit the power is to be exercised, which may couple the power with a duty, and make it the duty of the person in whom the power is reposed, to exercise that power when called upon to do so.” 4. Thus, it would be clear that the respondent/competent authority was under a constitutional duty coupled with power. Every public servant is a trustee of the society and in all facets of public administration, every public servant has to exhibit honesty, integrity, sincerity and faithfulness in implementation of the political, social, economic and constitutional policies to integrate the nation to achieve excellency and efficiency in the public administration. Every public servant is a trustee of the society and in all facets of public administration, every public servant has to exhibit honesty, integrity, sincerity and faithfulness in implementation of the political, social, economic and constitutional policies to integrate the nation to achieve excellency and efficiency in the public administration. A public servant entrusted with duty and power to implement constitutional policies like Article 14 and all interrelated inclusive of directive principles, should exhibit transparency in implementation and should be accountable for due effectuation of constitutional goals. The Constitution has trusted the public servant as a honest administrator to effectuate the public policy and constitutional goals. The competent authority/respondents herein, have betrayed that trust and tended to frustrate the public policy. It is deducible from the facts that the competent authority/official respondents have failed to perform that constitutional duty. 5. In the light of Co-ordinate bench orders issued from time to time in identical matters, it is evident that there are serious lapses on the part of the respondent officials, therefore, first respondent – The State of Bihar Through The Principal Secretary, Department of Registration and Excise, Bihar, Patna is hereby directed to deposit a sum of Rs. 21 lakhs in the Registry of this Court within a period of eight weeks from today, failing which, adverse order would be passed on the concerned official. 6. Relist this matter on 07.05.2025.