137. [] [Re-numbered vide Orissa Gazette Notification 2101/30.3.1968.] Confiscation by a Magistrate or Collector.
- The disposal of things confiscated by order of a Magistrate, or of a Collector shall be regulated in the manner specified below :(1)The sale or disposal in any other manner, of things confiscated under the Act shall be deferred till the period of appeal against the order of confiscation has expired, or if an appeal be made against such order till the appeal is disposed of:Provided that the sale of any animal or other thing ordered to be confiscated shall not be so deferred unless the owner or his agent deposits with the Superintendent such sum as the Superintendent may consider to be required and to be sufficient for the keep or safe custody of such animal or other thing pending the result of such appeal:Provided further that if the thing ordered to be confiscated be of a perishable nature it may be sold immediately.(2)If any order of confiscation of any article or thing be reversed on appeal, such article or thing, or the sale-proceeds thereof, and the amount, if any, deposited for the keep or safe custody of such article or thing shall be at once returned to the owner thereof, or his agent under the orders of the Superintendent and if within two months from the date of such order on appeal the owner or his agent does not appear to receive the article or thing confiscated, the sale-proceeds or the amount, if any, deposited for the safe keep or custody of such article of thing shall be forfeited to Government.(3)[ Foreign liquor or pachwai, confiscated but when found fit for human consumption by the Superintendent shall be sold by an auction by him to the highest bidder subject, as may be necessary to a reserved fees specified in Sub-rule (4) and if there is no bid in the auction the said intoxicant shall be destroyed in his presence. If the quantity so sold exceeds the limit of a retail sale it shall be sold only to the highest bidder possessing a licence for its retail sale in Orissa. Any tari confiscated shall also be destroyed.] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.](4)[* * *] [Deleted vide Orissa Gazette Notification No. 2101/30.3.1968.](5)[* * *] [Omitted vide Orissa Gazette Notification No. 2101/30.3.1968.](4)[ Subject to the provisions of Sub-rule (7) confiscated country spirit, Ganja and Bhang in any area shall be sold by auction to the highest bidder by the Superintendent subject to a reserve price equal to the amount of duty and cost price leviable and payable on the said intoxicant in the place at which the sale takes place.] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.](5)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] Subject to the provisions of the "Medicinal and Toilet Preparations (Excise Duties), Rules, 1956, Clause (3) and Clause (4) shall mutatis mutandis apply to confiscated medicinal preparations containing alcohol or any intoxicating drug.(6)[ Confiscated articles other than those mentioned in Clauses (3) to (7) shall be sold by auction by the Superintendent to the highest bidder and if there is no bid in the auction they shall be destroyed.] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.](7)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] Subject to the provisions of the foregoing clauses :(a)no confiscated intoxicant exceeding in quantity the limit of its retail sale under Section 5 shall be sold to a person other than a holder of licence under the Act, to sell such intoxicant.(b)when shortage of Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] is apprehended in the Central Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] Gola, Board may by special order require that any non-duty-paid Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] otherwise liable for destruction shall, instead of being destroyed, be despatched, to the Central Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] Gola for sale in specified areas and within a specified period to be specified by the Board in the said special order and in determining the issue price to be paid by the retail vendors the cost price of the Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] shall be deemed to be the same as for Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] purchased from licensed cultivators for the year.(c)confiscated non-duty-paid Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] received in the Central Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] Gola and found fit for use after examination by an officer authorised for the purpose by the Commissioner shall be issued under the special permission of the Commissioner to any district warehouse for being issued to retail vendors in a compact area, and while granting such permission, the Commissioner shall specify the procedure for payment of duty leviable under Section 27 and the same for payment of the issue price fixed by him in each case and direct that the sale of such Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] shall be completed within a specified time-limit after expiry of which such Ganja [or Bhang] [Added vide Orissa Gazette Notification No. 1225X-XV-16/81/1 3.3.1981.] shall be destroyed under Rule 135 or Rule 136, as the case may be.
