(1)All things confiscated under the Act, except excise opium, morphia and its allied compounds, smoking preparations, medicinal drugs, kafa and poppy-heads, shall be disposed by the Deputy Commissioner by public auction.(2)Confiscated excise opium which was originally issued from the treasury in Assam shall be taken in stock at the treasury only when such opium is in cakes of unbroken seers and is in perfect conditions and fit for use.Otherwise confiscated opium, whether excise or contraband, shall be sent to the Opium Factory at Ghazipur in conformity with such procedure and on such terms, as the Provincial Government or the Governor of Assam, as the case may be, may from time to time, direct.(3)Morphia and its alleged compounds, when confiscated, may be disposed of in accordance with Rule 27 of the Assam Dangerous Drugs Rules published in Notification No 992-L. S. G., dated 11th March, 1939.(4)Smoking preparations, when confiscated, shall be disposed of in accordance with the rules under the Assam Opium Smoking Act, published in Notification, No. 1432-E, dated 18th May, 1928.(5)Medicinal drugs so confiscated shall immediately be destroyed, under the orders of the Deputy Commissioner.(6)Kafa i.e., cloth saturated or stained with opium, so confiscated, should be destroyed by fire under the Deputy Commissioner's order.(7)Poppy-heads so confiscated shall be disposed of as the Deputy Commissioner may direct.
