Amendment status not verified — confirm the current text below against the official source.
Confiscation of article in respect of which offence committed. - (1) Whenever an offence punishable under this Act has been committed; (a) every intoxicant or excise bottle in respect of which such offence has been committed together with the contents of such bottle, if any; (b) every still, utensil, implement or apparatus and all material inrespect of or by means of which such, offence has been committed; (c) every intoxicant or excise bottle lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any intoxicant or excise bottle liable to confiscation under clause (a); (d) every receptacle, package and covering in which any intoxicant for excise bottle, materials, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents (if any) of such receptacle or package; and (e) every animal, [cart, vehicle, vessel, raft or other conveyance except public undertaking vehicles used] in carrying such, receptacle, or package, covering or articles as aforesaid; shall be liable to confiscation: [Provided that when it is proved that the receptacles, vehicles, animals or other articles specified in clauses (d) and (e) except public undertaking vehicles are not the property of offenders, they shall not be liable to confiscation if the owner thereof establishes that he exercised diligence to make sure that such offence was not committed. Explanation. - "Public undertaking vehicles" means any vehicle owned/run by (i) the Central Government or a State Government: (ii) any municipality or any corporation or company owned or controlled by the Central Government or one or more State Governments, or by the Central Government and one or more State Governments, for the purposes of providing transport and goods services. (2) When confiscation may be orderd. - When in the trial of any offence punishable under this Act the Magistrate decides that anything is liable to confiscation under sub-section (1), he may order confiscation; Provided that in lieu of ordering confiscation he may give the owner of the thing liable to be confiscated an option to pay such fine as the Magistrate thinks fit. (3) when an offence under Clause (aaa) of sub-section (1) of section 61 is committed under this Act and the Collector decides that anything is liable to confiscation under sub-section (1), he may not confiscation: Provided that in lieu of ordering confiscation under clause (e) of sub-section (1) the Collector may give the owner of the thing liable to be confiscated and option to pay such penalty as the Collector imposes under section 61 of this Act.] NOTES Scope. - Section 78 provides for confiscation of articles. It, however, is not applicable if a case falls under the proviso i.e. where it is not brought on the record that the persons who was committing the offence was also the owner of the goods. In such a case mensera on the part of the owner has to be established. Thus if an accused is not the owner of the car then the same cannot be confiscated, if the owner establishes that he had no reason to believe that an offence was be or likely to be committed.