60. Confiscation of article in respect of which offence committed.-

(1) Whenever an offence punishable under this Act has been committed,- 

(a) every liquor or excise bottle in respect of which such offence has been committed, together with the contents of such bottle, if any;

(b) every still, utensil, implement or apparatus and all materials in respect of or by means of which such offence has been committed;

(c) every liquor or excise bottle lawfully imported, transported or manufactured, had in possession or sold alongwith or in addition to, any liquor liable to confiscation under clause (a);

(d) every receptacle, package, container and covering in which any liquor, excise bottle, materials, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents, if any, of such receptacle, package, container or covering; and

(e) every cart, vessel, raft or other conveyance used in carrying such receptacle, package, container, covering or articles as aforesaid; shall be liable to confiscation.

(2) When in the trial of any offence punishable under this Act, the Judicial Magistrate decides that anything specified in clauses (a), (b), (c) or (d) of sub-section (1) is liable to confiscation, he may order confiscation thereof, except the liquor, the vehicle or the conveyance as specified in section 61.

(3) When there is reason to believe that an offence under this Act has been committed, but the offender is not known or cannot be found and when anything liable to confiscation under this Act and not in the possession of any person cannot be satisfactory accounted for, the case shall be enquired into and determined by the Collector concerned, who may order confiscation thereof:

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing in question or without hearing the person, if any, claiming any right thereto, and considering the evidence, if any, which he produces in support of his claim:

Provided further that if the thing in question is liable to speedy and natural decay or if the Collector concerned is of opinion that the sale of the thing in question would be for the benefit of its owner, he may, at any time, direct it to be sold; and the provisions of this section and section 62 shall, so far as may be, apply to the net proceeds of such sale.

61. Inspection and seizure of vehicle, conveyance and liquor liable to confiscation.-

(1) Any Excise Officer may, if he has reasons to believe that a vehicle or conveyance has been or is being used in the commission of offence under section 39 of this Act, require the driver or other person-in charge of such vehicle or conveyance to stop it and cause it to remain  stationary as long as may reasonably be necessary to examine the contents in it and inspect all records relating thereto, which are in the possession of such driver or other person-in-charge of such vehicle or conveyance.

(2) When there is reason to believe that an offence has been committed under section 39, in respect of any liquor, such liquor together with vehicle or conveyance used in committing such offence, may be seized by any Excise Officer.

(3) Every Excise Officer seizing any liquor or vehicle or conveyance under this section shall place on such liquor or vehicle or conveyance a mark indicating that the same has been seized and shall, as soon as may be, make a report of such seizure to the Excise Officer–in-charge of the district.

(4) The Excise Officer seizing the liquor or vehicle or conveyance shall take appropriate steps for the safe custody of the liquor, vehicle or conveyance till the orders under section 62 are passed by the Excise Officer in-charge of the district.

62. Confiscation of vehicle or conveyance by Excise Officer in certain cases.-

(1) Where an offence is believed to have been committed under section 39 of this Act, in respect of any liquor, the Excise Officer–in charge of the district on being satisfied that the vehicle or conveyance has been used for commission of offence under section 39, may order confiscation of the vehicle or conveyance so seized together with the liquor.

(2) Where the Excise Officer–in-charge of the district, after passing an order of confiscation under sub-section (1), is of the opinion that it is expedient in the public interest so to do, he may order confiscated vehicle or conveyance or liquor to be sold by public auction, and the proceeds thereof, after deduction of the expenses of any such auction or other incidental expenses relating thereto, shall, where the order of the confiscation made under sub-section (1) is set aside or annulled by an order under section 68 or 69, be paid to the owner thereof or the person from whom it was seized.

63. Issue of show cause notice before confiscation under section 62.-

(1) No order confiscating any vehicle or conveyance shall be made under section 62, except after notice in writing to the person from whom it is seized and the registered owner thereof, and considering their objections, if any.

(2) Without prejudice to the provisions of sub-section (1), no order confiscating any vehicle or conveyance shall be made under section 62 of this Act, if the owner of such vehicle or conveyance proves to the satisfaction of the Excise Officer–in-charge of the district that it was used in carrying the liquor without the knowledge or connivance of the owner himself, his agent, if any, and the person-in-charge of such vehicle or conveyance and that each of them had taken all reasonable and necessary precautions against such use: Provided that the confiscation made under section 62 of this Act shall not affect the punishment of the accused for the offence for which he is liable under this Act. 

64. Penalty in lieu of confiscation.-

Notwithstanding anything contained in section 62, the Excise Officer–in-charge of the district may, in lieu of confiscation of the vehicle, accept by way of penalty a sum not exceeding the market price of the vehicle or the conveyance.

65. Disposal of seized liquor during the pendency of trial.-

(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-in charge 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.

(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.