[Commissioner] entitled to require licence holder or owner to dispose of stocks.- (1) Notwithstanding the fact that the period during which any licence, permit, pass or authorization is to be in force has not expired, the [Commissioner] may direct the holder thereof to dispose of his stock of intoxicant, [denatured spirituous preparation,] or hemp or mhowra flowers before such date as may be specified in the order.
[(1A) The [Commissioner] may also direct the owner of the stock of any intoxicant, [denatured spirituous preparation,] hemp or mhowra flowers who does not hold any licence, permit, pass or authorization for such stock to dispose of the said stock before such date as may be specified in the order, and the owner shall comply with such direction.]
(2) Any stock of intoxicant, [denatured spirituous preparation,] hemp or mhowra flowers left undisposed of after the date so specified shall, together with receptacles or packages in which it is contained, be liable to forfeiture to [the State Government] by the order of the [Commissioner ]. On the cancellation or the expiry of the period of any licence, permit, pass or authorization, the [Commissioner] may also direct that any stock of any intoxicant, [denatured spirituous preparation,] hemp or mhowra flowers remaining with the holder of the licence, permit, pass or authorization together with receptacles or packages thereof be forfeited to [the State Government.]
(3) If the articles which are forfeited under sub-section (2) are sold, the [Commissioner] may, if he thinks fit, order the whole or any portion of the sale proceed of such articles to be paid to the owner thereof.
[(4) No direction or order under sub-section (1), (1A), (2) or (3) shall be made unless the person likely to be adversely affected by such direction or order is given reasonable opportunity of being heard, and the reasons for the direction given or order made are recorded in writing by the [Commissioner].