section 40
Procedure in making confiscation
The Nagaland (Sale of Petroleum & Petroleum Products, including Motors Spirit & Lubricant Taxation) Act, 1967(1) When in any case tried by a Magistrate, the Magistrate decides that anything is liable to confiscation under section 39, he may, after hearing the person, if any, claiming any right thereto and the evidence, if any, which he produces in support of his claim, order confiscation or may give the owner option to pay such fine as the Magistrate deems fit in lieu of confiscation. (2) When an offence under this Act has been committed and the offender is not known or cannot be found and when anything not in the possession of any person but liable to confiscation under this Act cannot be satisfactorily amount for, the Commissioner may enquire into the and decide the case and may order confiscation; Provided that no such order shall be made before the expiration of one month from the date of seizure or without hearing any person who may claim any right thereto and any evidence produced in support of such claim.
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