Confiscation of vehicle, etc.

(1) After obtaining a report regarding seizure under section 10 or section 14, the Deputy Commissioner may, if he thinks fit, order confiscation of the object seized: Provided that the owner or the person in custody of the object seized, shall be given an option to pay, in lieu of its confiscation, a sum equal to one and a half times the value of the seized articles, as may be determined by the Deputy Commissioner. (2) No order of confiscation under sub-section (1) shall be made by the Deputy Commissioner unless the owner thereof has been given an opportunity of being heard in the matter. (3) No order of confiscation under sub-section (1) shall be invalid merely by reason of any defect or irregularity in the notice given under sub-section (2), if the provisions have been substantially complied with.