Order of confiscation in the absence of offender

When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the Prohibition and Excise Superintendent 2[and/ or the Assistant Commissioner, Special Enforcement Bureau and / or the Executive Magistrate] may by order confiscate such property:

2[and/ or the Assistant Commissioner, Special Enforcement Bureau and / or the Executive Magistrate] may by order confiscate such property: