(1) Whenever an offence has been committed which is punishable under this Act, the intoxicant, materials, steel, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.
(2) Any intoxicant lawfully imported, exported, transported, manufactured, had in possession or sold alongwith, or in addition to, any intoxicant which is liable to confiscation under sub-section (1 ), and the receptacles, packages and coverings in which any such intoxicant as first aforesaid, or any such materials, steel, utensils, implement or apparatus as aforesaid, is found, and the other contents, if any of such receptacles or package and the animals, carts, vessels, rafts or other conveyances used in carrying the same - shall likewise be liable to confiscation : provided that no animal, cart. vessels, raft or other conveyances as aforesaid shall be liable to confiscation unless the owner thereof is proved to have been implicated in the commission of the offence.
Explanation : For the purpose of this section "Owner" includes in relation to any animal, cart, vessel, raft or other conveyance -
(a) which is in the possession of a minor, the guardian of such minor, or
(b) which is subject of a hi repurchase agreement, the person in possession thereof under that agreement.