Section 24 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
24. Procedure in making confiscation.
(1)When in any case tried by a Magistrate, the Magistrate decides that anything is liable to confiscation under section 23 he may, after hearing the person, if any, ^aiming any right thereto and the evidence, if any, which he produces in support of his claim, order either release or confiscation or may give the owner the option to pay such penalty as the Magistrate thinks fit in lieu of confiscation.(2)When any offence under this Act has been committed but the offender is not known or cannot be found or when anything liable to confiscation under this Act and not in the possession of any person cannot be satisfactorily accounted for, the case may be inquired into and determined by the Magistrate or the Collector ; and the Magistrate or the Collector, as the case may be, may order such confiscation :Provided that no such order shall be made until the expiration of one month from the date of seizing the thing intended to be confiscated or without hearing the persons, if any, claiming any right thereto, and evidence, if any, which they may produce in support of their claims.
