Section 66(2) in The Bihar and Orissa Excise Act, 1915
(2)Any [intoxicant] [Substituted by A.L.O. 1950 for 'excisable article.'] wilfully imported, transported, manufactured in possession or sold along with, or in addition to; any [intoxicant] [Substituted by A.L.O. 1950 for 'excisable article.'] which is liable to confiscation under Sub-section (1);and the receptacles, packages and covering in which any such [intoxicant] [Substituted by A.L.O. 1950 for 'excisable article.'] as first aforesaid, or any such materials, still, utensil, implement or apparatus as aforesaid, is found;and the other contents, if any, of such receptacles or packages;and the animals, carts, vessels, rafts or other conveyances used in carrying the same;shall likewise be liable to confiscation:Provided that no animal, cart, vessel, raft or other conveyance as aforesaid shall be liable to confiscation unless the owner thereof is proved to have been implicated in the commission of the offence.
