Internet of Things (IoT) consists of smart devices which can sense the environment and performs the data interaction with the users by handling the large volume of data and also provide the numerous services to the users. It also plays the significant role in Intelligent Transportation System (ITS) using the Cognition ability. One of the primary causes for the road accidents is consumption of alcohol. Driving under the influence (DUI) or Driving While Intoxicated (DWI), and involves operating a vehicle with Blood Alcohol Content (BAC) level of at least 0.08 percent is considered as the punishable offense. In order to identify and prevent the driving with alcohol consumption, the ITS system can be designed with IoT based smart helmet system. The IoT system performs the data validation using the Bayesian Algorithm which significantly detects the alcohol consumption of the rider. And the system also provides the provision to control and ride the bike if and only if the rider does not consume the alcohol.