(1) Whenever any liquor seized under this Act is the subject matter of any trial of an offence before a Judicial Magistrate, he may, having regard to its vulnerability to theft, substitution, constraints of proper storage space or any other relevant considerations, after its seizure, order the same to be disposed of by such officer and in such manner as the State Government may, by notification, specify, after following the procedure specified in sub-section
(2).
(2) Where any liquor has been seized and forwarded to the officer-incharge of the nearest police station, the officer referred to in sub-section (1) shall prepare an inventory of such liquor containing such details relating to its description, quality, quantity, mode of packing, marks, numbers or such other identifying particulars of such liquor or the packing in which it is packed, Country or State of origin and other particulars as the officer referred to in sub-section (1) may consider relevant to the identity of the liquor in any proceedings under this Act before a Judicial Magistrate and make an application, to him for the purpose of –
(a) certifying the correctness of the inventory so prepared; or
(b) taking, in the presence of such Magistrate, photographs of such liquor and certifying such photographs as true; or
(c) allowing to draw representative samples of such liquor, in the presence of such Magistrate and certifying the correctness of any list of samples so drawn.
(3) Where an application is made under sub-section (2), the Judicial Magistrate shall, as soon as may be, allow the application.
THE HIMACHAL PRADESH EXCISE ACT, 2011 31
(4) Notwithstanding anything contained in the Indian Evidence Act, 1872 or the Code of Criminal Procedure, 1973, every court trying an offence under this Act, shall treat the inventory, the photographs of liquor and any list of samples drawn under sub-section (2) and certified by the Judicial Magistrate, as primary evidence in respect of such offence.
CHAPTER –VIII COMPOSITION