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State of Assam - Section

Section 74 in The Assam Excise Act, 2000

74. Liability to confiscation.

- Whenever an offence punishable under this Act has been committed, the following things shall be liable to confiscation namely :-
(a)the intoxicant, hemp plant (cannabis Sativa L) still, utensil implement, apparatus or material in respect of or any means of which such offence has been committed;
(b)any intoxicant lawfully imported, transported,, manufactured has in possession or sold along with any intoxicant liable to confiscation as aforesaid;
(c)the receptacles, packages and coverings in which anything liable to confiscation under clause (a) or clause (b) is found and the other contents, if any, such receptacles and packages; and
(d)the animals carts, vessels, rafts or other conveyances used in carrying anything referred to in the foregoing clauses :
Provided that when it is proved that the receptacles or other articles specified in the clauses (c) and (d) are not the property of the offender, the said articles shall not be liable to confiscation if the owner thereof established that he had no reason to believe that such offence was being or was likely to be committed.