Section 13 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
13. Punishment for vexatious delay in forwarding a seized article.
- Any officer or person exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to the Magistrate or to the Collector under clause (a) or (b) of section 18 as the case may be, anything seized and not returned by him under clause (c) of the said section to the person from whose possession it was taken, shall be punishable with fine which may extend to two hundred rupees.
