Section 5(3) in Telangana Intoxicating Liquors (Prohibition of Advertisements) Act, 1978
(3)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 case shall be enquired into and determined by an excise officer, not below the rank of [Prohibition and Excise Superintendent] [Substituted by G.O.Ms.No.236, Revenue (Excise II) Department, dated 15.12.2015.] who may order such confiscation:Provided that no such order shall be made until the expiration of one month from the date of seizing the articles or things intended to be confiscated or without hearing the persons, if any, claiming any right thereto and evidence, if any, which they produce in support of their claims:Provided further that if the article or thing in question is liable to speedy and natural decay or if the excise officer aforesaid is of opinion that the sale would be for the benefit of its owner, he may at any time direct it to be sold, and the provisions of this section shall, as nearly as may be practicable, apply to the net proceeds of such sale.
