46. [ Confiscation by [Prohibition and Excise Officers] [Section 46 substituted with section 46, 46A to 46F by Act No.20 of 1994.] in certain cases.
(1)Notwithstanding anything contained in this Act or any other law for the time being in force, where anything liable for confiscation under section 45 is seized or detained under the provisions of this Act, the officer seizing and detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy [Commissioner of Prohibition and Excise] [[Throughout the ActFor Substituted
