Section 24(2) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(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.
