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State of Chattisgarh - Section

Section 46 in Chhattisgarh Excise Act, 1915

46. Liability of certain things to confiscation.

(1)Whenever an offence has been committed which is punishable under this Act, the intoxicant, materials, still, utensil, implements or apparatus in respect of or by means of which such offence has been committed and the receptacles, packages and coverings in which any such intoxicant materials, still; utensil, implements or apparatus is or are found, and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels, rafts or other conveyance used in carrying the same shall be liable to confiscation.
(2)Any intoxicant lawfully imported, transported, manufactured, held in possession or sold alongwith, or in addition to any intoxicant liable to confiscation under sub-section (1), and the receptacles, packages and coverings in which any such intoxicant, materials, still, utensil, implements or apparatus as aforesaid is or are found, and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels, rafts or other conveyance used in carrying the same, shall likewise be liable to confiscation.