359. Disposal of thing confiscated if/when order is reversed.
(1)if any order of confiscation of anything be reversed on appeal, such things, or the sales proceeds thereof and the amount, if any, deposited for the keep or safe custody of such thing shall be at once returned to the owner thereof or his agent under the order of the Collector or Sub-divisional Officer as the case may be;(2)if no one appears within two months from the order on appeal to receive the thing confiscated, the sale proceeds or the amount, if any deposited, or any such thing, shall be forfeited to the Government.
