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[Cites 0, Cited by 0] [Section 71(1)] [Section 71] [Entire Act]

State of Mizoram - Subsection

Section 71(1)(b) in The Mizoram Excise Act, 1973

(b)If in any such case referred to in Clause (a) any property has been seized as liable to confiscation under this Act, the Excise Commissioner or the Collector may release the same on receiving payment of the value thereof as estimated by him or of such smaller sum as he may think fit.