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State of Odisha - Section

Section 136 in The Board's Excise Rules, 1965

136. [] [Re-numbered vide Orissa Gazette Notification 2101/30.3.1968.] Confiscation under Section 67 of the Act.

(1)When in any case a Magistrate orders the confiscation of anything under Section 67 of the Act, such thing shall be made over to the Superintendent for disposal.
(2)If the cost of transporting the article mentioned in Sub-rule (1) to the Superintendent exceeds its estimated value, the article shall be destroyed by the Magistrate and the Superintendent informed accordingly by the concerned Magistrate.