(1) Where in any case tr ied by him the Magistrate, decides that anything is l iable to confiscation under Section 46, he shall order confiscation of the same:
Provided that where any intimation under clause (a) of sub -section (3) of Section 47-A has beer received by the Magist rate, he shall not pass any order in regard to confiscation as aforesaid unti l the proceedings pending bef ore the Collector under Section 47 -A in respect of thing as aforesaid have been disposed of, and if the Collector has ordered confiscation of the same under sub-section (2) of Section 47 -A, the Magistrate shall no t pass any order in this regard.
(2) When an offence under this Act has been committed, but the offender is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscation :
Provided that no such order shall he made unti l the expiration of one month from the date of seizing the thing intended to be confiscated, or without hearing any person who may claim any right thereto, and the evidence (if any) which he may produce in support of his claim:
Provided further that if the thing in question is l iable to speedy and natural decay, or if the Collector is of opinion that the sale would be for the benefit of i ts owner, the Collector may at any t ime direct i t to be sold; and the provisions of this sub-section shall , as nearly as may be practicable, apply to the net proceeds of such sale.
47-A. Confiscation of seized intoxicants, articles, implements, utensils, materials, conveyance etc.— (1) Whenever any offence covered by clause (a) of (b) of sub -section (1) of Section 34 is committed and the quan ti ty of l iquor found at the t ime or in the course of detection of offence exceeds fif ty bulk l i tres, every office, empowered under Section 52, while seizing any intoxicants, art icles, implements, utensils, materials, conveyance etc. under sub-section (2) of Section 34 or Section 52 of the Act, shall place on the property seized a mark indicating that the same has been so seized and shall without undue delay either produce the seized property before the officer not below the rank of District Excise Officer authorised by the State Government by a notification in this behalf (hereinafter referred to as the Authorised Officer), or where having regard to i ts quanti ty or bulk or any other genuine difficulty i t is not ex -pedient to do so, make a report containing a ll the details about the seizure to him.
(2) When the Collector, upon production before him of intoxicants, art icles, implements, utensils, materials, conveyance etc . or on receipt of a report about such seizure as the case may be, is satisfied that an of fence 34 covered by clause (a) or clause (b) of sub -section (1) of Section 34 has been committed and where the quanti ty of l iquor found at the t ime or in the course of detection of such offence exceeds fif ty bulk l i tres he may, on the ground to be recorded in writ ing, order the confiscation of the intoxicants, art icles, implements, utensils, materials, conveyance etc. so seized. He may, during the pendency of the proceedings for such confiscation also pass an order of interim nature for the custody, disposal e tc. of the confiscated intoxicants, art icles, implements, utensils, materials, conveyance etc. as may appear to him to be necessary in the circumstances of the case.
(3) No order under sub-section (2) shall be made unless the Collector has—
(a) sent an intimation in a form prescribed by the Excise Commissioner about init iat ion of proceedings for confiscat ion of seized intoxicants, art icles, implements, utensils, materials, conveyance, etc. to the Court having jurisdiction to try the offence on account of which the seizure has been made;
(b) issued a notice in writ ing to the person from whom such intoxicants, art icles, implements, utensils, materials, conveyance, etc. have been seized and to any person staking claim to and to any other person who may appear before the Collector to have an interest in i t ;
(c) afforded an opportunity to the persons referred to in clause (b) above of making a representation against proposed confiscation;
(d) given to the officer effecting the seizure under sub -section (1) and to the person or persons who have been not iced under clause (b) a hearing.
47-B. Appeal against the order of confiscation. — ( l) Any person aggrieved by an order of confiscation passed under sub -section (2) of Section 47-A may, within thir ty days of such order prefer an appeal to the Collector concerned or to any other officer authorised by the State Government by notification (hereinafter referred to as the Appellate Authority). Such appeal memorandum shall be accompanied by a cert if ied copy of the order appealed against .
(2) The Appellate. Authority on presentation of such memorandum of appeal, issue a notice to the appellant and to any other person who is l ikely to be adversely affected by the order that may be passed in appeal.
(3) The Appellate Authority after hearing the parties to the appeal, shall pass an order confirming, reversing or modifying the order of confiscation appealed against :
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Provided that he may pass such order of interim nature for custody, disposal etc. or the confiscated art icles during the pendency of appeal, as may appear to him just or proper in the circumstances of the case but he shall have no power to stay the order of confiscation appealed against du ring the pendency of appeal.
47-C Revision before the Court of sessions ag ainst the order of Appellate Authority.— (1) Any party to appeal aggrieved by the final order by the Appellate Authority under sub -section (3) of Section 47-B may, within 30 days of such order submit a peti t ion or revision solely on the ground of i l legali ty of such order to the Court of sessions within the sessions division.
(2) The Court of sessions may, if i t f inds any i l legali ty in the order of the Appellate Authority, confirm, reverse or modify the order passed by the Appellate Authority:
Provided that the Court of session shall have no powers to stay the order of confiscation of the order passed by the Appellate Authority during pendency of the peti t ion for revisions before i t .
47-D. Bar of jurisdiction of the Court under certain circumstances. — Notwithstanding anything to the contrary contained in the Act, or any other law for the t ime being in force, the Court having jurisdiction to try offences covered by clause (a) or (b) of sub -section (1) of Section 34 on account of which such seizure has been made, shall not make any order about the disposal, custody etc. of the intoxicants, art icles, implements, utensi ls, materials, conveyance etc. seized after i t has received from the Collector an intimation under clause (a) of sub -section (3) Section 47-A about the init iat ion of the proceedings for confiscation of seized property.