Section 66(1) in The Bihar and Orissa Excise Act, 1915
(1)Whenever an offence has been committed which is punishable under this Act, the [intoxicant] [Substituted by A.L.O. 1950 for 'excisable article.'], materials, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.
