102. Forfeiture of any publication containing advrtisement or matter [soliciting] use of intoxicants.- (1) Where any newspaper, news-sheet, book, leaflet or other publication wherever printed or published appears to the [State] Government to contain any advertisement or matter * soliciting the use of, or offering any intoxicant or hemp, the [State[ Government may, by notification in the Official Gazette, declare every copy of such newspaper, news-sheet, book, leaflet, booklet or other publication whether printed or published in the [State] or outside to be forfeited to [the State Government], and thereupon any Police Officer may seize the same wherever found in the [State]. Any Magistrate may by warrant authorize any Police Officer not below the rank of Sub-Inspector to enter upon and search for the same in any premises where any copy of such issue or any such newspaper, news-sheet, book, leaflet, booklet or other publication may be or may be reasonably suspected to be. Every warrant issued under this section shall be executed in the manner provided for the execution of search warrants under the Code of Criminal Procedure, 1898 (V of 1998)*.
(2) The declaration of the [State] Government under this section shall be final and shall not be questioned in any Civil or Criminal Court.