section 67
Confiscated articles to vest in the Administrator.
The Andaman and Nicobar Islands Excise Regulation, 2012Tax201297 sections
Statutory text
(1) Subject to the provisions of this Regulation, when any article, animal or thing is duly confiscated either by order of court or otherwise, such article, animal or thing shall be made over to the Deputy Commissioner for disposal in such manner and on payment of such fees as may be prescribed.
(2) When an order for confiscation of any property has been passed under section 65 and such order has become final in respect of the whole or any portion of such property, such property or portion thereof, as the case may be, shall vest in Administrator free from all encumbrances.
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