Section 24(1) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(1)When in any case tried by a Magistrate, the Magistrate decides that anything is liable to confiscation under section 23 he may, after hearing the person, if any, ^aiming any right thereto and the evidence, if any, which he produces in support of his claim, order either release or confiscation or may give the owner the option to pay such penalty as the Magistrate thinks fit in lieu of confiscation.
