Amendment status not verified — confirm the current text below against the official source.
(1) Where in any case tried by him, the Magistrate decides that anything is liable to confiscation under section 42, he may either order confiscation or may give the owner of the thing liable to be confiscated an option to pay in lieu of confiscation such fine as the Magistrate thinks fit. (2) When an offence under this Act has been committed, but the offender not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the case shall be inquired into and determined by the Excise Commissioner or by any other officer authorised by the Government in that behalf, who may order such confiscation: Provided that no such order shall be made until the expiration of one month from the date of seizing the goods intended to be confiscated or without hearing the persons, if any, claiming any right thereto, and the evidence, if any, which they produce, in support of their claims: Provided further that if the thing in question is liable to speedy and natural decay, or if the Excise Commissioner or by any other officer authorised by the Government in this behalf is of opinion that the sale would be for the benefit of its owner, he may, at any time, direct it to be sold and the provisions of this section shall, as nearly as may be practicable, apply to the net proceeds of such sale. 297A +[(3) Notwithstanding anything contained in sub-sections (1) and (2) or any other law for the time being in force, where any property liable for confiscation under section 42 is seized or detained, the Excise Commissioner or any other officer authorised by the Government in that behalf is satisfied that an offence has been committed against this Act and whether or not a prosecution is instituted for such offence, he may, without prejudice to any other punishment to which the offender is liable under this Act, order confiscation of any property or animal, vessel, cart or other vehicle used in the commission of such offence: Provided that, before passing an order of confiscation, the owner or the person from whom such property, animal, vessel, cart or other vehicle is seized, shall be given— (i) a notice in writing informing him of the grounds on which it is proposed to confiscate; (ii) an opportunity of making a representation in writing within a reasonable time, not exceeding 14 days as may be specified in the notice, against the grounds of confiscation; and (iii) a reasonable opportunity of being heard in the matter: Provided further that the owner or the person from whom such property, animal, vessel, or cart or other vehicle is seized shall be given an option to pay, in lieu of its confiscation, an amount not exceeding the market price of such property. (4) While making an order of confiscation under sub-section (3), the Excise Commissioner or any other officer authorised by the Government may also order that such of the properties to which the order of confiscation relates, which, in his opinion, cannot be preserved or are not fit for human consumption, be destroyed. (5) Where the Excise Commissioner or any other officer authorised by the Government after passing an order of confiscation under sub-section (3) is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose it of otherwise and the proceeds remitted into the excise revenue account under this Act. (6) Where the confiscation is ordered by an officer authorised by the Government in this behalf, such officer shall submit a report of all particulars of confiscation to the Excise Commissioner within one month of such confiscation. (7) Any person aggrieved by an order of confiscation under sub-section (3) may, within one month from the date of the receipt of such order, appeal to the court of session having jurisdiction]. +[Order of confiscation and destruction not to interfere with other punishment 43-A.(1) The order of any confiscation under sub-section (3) of section 43 shall not prevent imposition of any other punishment to which the person affected thereby is liable under this Act. (2) Notwithstanding anything contained in any other law for the time being in force, the non- production of confiscated property before the trial court due to disposal of such property, shall not affect the conviction for an offence under this Act. Provided that the samples of liquor and the photographs of the confiscated property may be preserved to meet the evidentiary requirements]. + Inserted vide Act No.7 of 2013 w.e.f.03.08.2013. 298 Compounding of offences