Section 18 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
18. Procedure on seizure.
- When anything has been seized by an officer empowered under section 20, such officer, after making such enquiry as he considers necessary, shall-(a)if it appears that such thing is or is likely to be required as evidence in the case of any person arrested, forward the thing to the Magistrate to whom such person is forwarded or before whom such person, if granted bail, is required to appear ;(b)if it appears that such thing is liable to confiscation but is not required as evidence as aforesaid, send the thing with a report of the particulars of the seizure to the Collector ; and(c)if no offence appears to have been committed, return the thing to the person from whose possession it was taken and shall report the fact to the Collector.
