Confiscation of article in respect of which offence committed.

(1) Whenever an offence punishable under this act has been committed; (a) every intoxicant or excise bottle in respect of swhich 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 intoxicant or excise bottle lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any intoxicant or excise bottle liable to confiscation under clause (a); (d) every receptacle, package and covering in which any intoxicant or excise bottle, materials, still, utensil, implement or apparatus as aforesaid is of are found together with the other contents (if any of such receptacle or package; and (e) every animal, cart, vehicle, vessel, raft or other conveyance except public undertaking vehicles used in carrying such receptacle, package, covering or articles as aforesaid; shall be liable to confiscation: Provided that when it is proved that the receptacles vehicles, animals or other articles specified in clauses (d) and (e) except public undertaking vehicles are not the property of offenders, they shall not be liable to confiscation if the owner thereof establishes that he exercised due diligence to make sure that such offence was not committed. Explanation.― “Public undertaking vehicles” means any vehicle owned/run by- (i) the Central Government or a State Government; (ii) any municipality or any corporation or company owned or controlled by the Central Government o one or more State Governments, or by the Central Government and one or more State Governments, for the purposes of providing transport and goods services. (2) When in the trial of any offence punishable under this Act the magistrate decides that anything is liable to confiscation under sub-section (1), he may order confiscation : Provided that in lieu of ordering confiscation he may give the owner of the thing liable to be confiscated an option to pay such fine as the magistrate thinks fit. (3) When an offence under clause (aaa) of sub-section (1) of section 61 is committed under this Act and the Collector decides that anything is liable to confiscation under sub-section (1), he may order confiscation: Provided that in lieu of ordering confiscation under clause (e) of sub-section (1) the Collector may give the owner of the thing liable to be confiscated and option to pay such penalty as the Collector imposes under section 61 of this Act.