(2)Whenever anything is liable to confiscation under section 63, and the offender or the person entitled to possession is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscation :Provided that no such order shall be made until the expiration of [two months] [Substituted by section 25 of the Bengal Excise (Amendment) Act, 1914 (Bengal Act V11 of 1914) for the words one month.] from the date of seizing the thing intended to be confiscated, or without [giving such person as may, before such expiration, claim any right thereto, an opportunity of being heard and of producing such evidence as he may like to produce] [Substituted by section 46(2) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965) for the words and brackets hearing any person who may claim any right thereto and the evidence (if any) which he produceSection] in support of his claim :Provided, further, that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that its sale would be for the benefit of its owner, the Collector may at any time direct it to be sold; and the provisions of this sub-section shall, as nearly as may be practicable, apply to the net proceeds of the sale.
