46B. Order of confiscation in the absence of offender.
- When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the [District Prohibition and Excise Officer] [Throughout the Act for 'Prohibition and Excise Superintendent' substituted 'District Prohibition and Excise Officer' (Act No.32 of 2017).] may order confiscate such property:Provided that no such order shall be made until the expiration of one month, from the date of seizing the goods intended to be confiscated.
