Section 38(1) in The U.P. Sheera Niyantran Niyamavali, 1974
(1)All molasses forfeited under sub-section (1) of Section 11 are liable to forfeiture under the Act but not released by the Controller in favour of accused under Section 16 on payment of value but not accepted by the accused shall be disposed of in accordance with sub-rule (2).
