(2)Any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] which is liable to confiscation under sub-section (1),and the receptacles, packages and coverings in which any such [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] as first aforesaid, or any such materials, still, utensil, implement or apparatus as aforesaid, is found, and the other contents, if any, of such receptacles or packages, and the animals, carts, vessels, rafts or other conveyances used in carrying the same, shall likewise be liable to confiscation :Provided that no animal, cart, vessel, raft or other conveyance as aforesaid shall be liable to confiscation unless the owner thereof is proved to have been implicated n the commission of the offence.[Explanation.-For the purposes of this section, "owner" includes, in relation to any animal, cart, vessel, raft or other conveyance,-(a)which is in the possession of a minor, the guardian of such minor, or(b)which is the subject of a hire purchase agreement, the person in possession thereof under that agreement.]
