What things are liable to confiscation

(1) Whenever an offence has been committed which is punishable under this Act, the intoxicant, materials, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation. (2) Any intoxicant wilfully imported, transported, manufactured, possessed or sold along with, or in addition to, any intoxicant which is liable to confiscation under Sub-section (1); and the receptacles, packages and coverings in which any such intoxicant as first aforesaid, or any such materials, still, utensil, implement or apparatus as aforesaid, is found; and the other contents, if any, of such receptacles or packages; and the animals, carts, vessels, rafts or other conveyances used in carrying the same; shall likewise be liable to confiscation; Provided that no animal, cart, vessel, raft or other conveyance as aforesaid shall be liable to confiscation unless the owner thereof is provided to have been implicated in the commission of the offence.