(1) When the offender is convicted or when the person charged with an offence against this Act, is acquitted, but the Court decides that anything is liable to confiscation such confiscation may be ordered by the Court.
(2) When an offence against this Act, has been committed but the offender is 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 Magistrate or Prohibition authority, and the Magistrate or such Prohibition authority may order such confiscation:
Provided that no such order shall be made until the expiration of three months from the date of seizing the things intended to be confiscated or without hearing the persons, if any, claiming any right thereto, and evidence, if any, which they may produce in support of their claims.