Further provisions for confiscation

Section 73 of the United Provinces Excise Act 1910 deals with further provisions for confiscation. When anything mentioned in clauses (a) and (b) of section 72, sub-section (1) is found in circumstances which afford reason for believing that an offence punishable under this Act has been committed in respect or by means thereof, or when such an offence has been committed and the offender is not kn The Act came into force on 24 Feb 1910.

When anything mentioned in clauses (a) and (b) of section 72, sub-section (1) is found in circumstances which afford reason for believing that an offence punishable under this Act has been committed in respect or by means thereof, or when such an offence has been committed and the offender is not known or cannot be found, the Collector may order confiscation of such thing and of any other thing or animal found or used therewith which is liable to confiscation as provided by section 72, sub-section (1) :

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if any) claiming any right thereto, and the evidence (if any) which he produces in support of his claim :

Provided further that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that the sale of the thing or animal in question would be for the benefit of its owner, the Collector may at any time direct it to be sold ; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale.

Section 73, The United Provinces Excise Act 1910 (Act 4 of 1910).