Section 72(4) in The United Provinces Excise Act, 1910
(4)Where any such things or animal is sold as aforesaid, and-(a)no order of confiscation is ultimately passed or maintained by the Collector under sub-section (2) or on review under sub-section (6); or(b)an order passed on appeal under sub-section (7) so requires; or(c)in the case of a prosecution being instituted for the offence in respect of which the thing or the animal is seized, the order of the court so requires;the sale proceeds after deducting the expenses of the sale shall be paid to the person found entitled thereto.
