(3)When an offence covered by clause (a) or clause (b) of sub-section (1) is Committed and the quantity of liquor found at the time or in the course of detection of such offence exceeds [five bulk litre] [Substituted by C.G. Act No. 8 of 2011, dated 30.4.2011.], all intoxicants, articles implements, utensils, materials, conveyance etc. in respect of or by means of which the offence is committed, shall be liable to be seized and confiscated. If such an offence is committed by or on behalf of a person who holds a licence under the Act for manufacturing or stocking or storing liquor for sale on which duty at the prescribed rate has not been paid then notwithstanding anything contained in Section 31 the licence granted to him shall be cancelled in case he is convicted for the offence as aforesaid.
