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State of West Bengal - Section

Section 12 in The Opium Act, 1878

12. Order of confiscation by whom to be made. -

When the offence is convicted, or when the persons charged with an offence in respect of any opium is acquitted, but the Magistrate decides that the opium is liable to confiscation, such confiscation may be ordered by the Magistrate.Whenever confiscation is authorized by this Act, the officer ordering it may give the owner of the thing liable to be confiscated an option to pay, in lieu of confiscation such fine as the officer thinks fit.