Section 26(1) in The Maharashtra Opium Smoking Act
(1)Whenever any offence punishabe under this Act has been committed, any opium, instrument of smoking or apparatus used in the preparation of opium for smoking purposes,—(i)found in any place or with the persons forming an opium smoking assembly; or(ii)in respect of which the offence has been committed or which has been used in the commission of the offence,shall be liable to confiscation.
