201. Disposal of things confiscated when order is reversed.
(1)If any order of confiscation of anything be reversed on appeal, such thing, or the sale-proceeds thereof, and the amount, if any, deposited for the keep or safe custody of such thing shall be at once returned to the owner thereof, or his agent, under the order of the Collector or Sub-divisional Officer, as the case may be.(2)If no one appears to receive the thing confiscated sale- proceeds or the amount, if any, deposited within two months from the order on appeal, such thing, sale-proceeds or amount shall be forfeited to the Government.
