(2)When in the trial of any offence punishable under this Act the Magistrate decides that anything is liable to confiscation '[under clause (a) to (d) of sub-section (1)] he may order confiscation [:] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)][Provided further that, if the excisable articles seized in connection with an offence under this Act are such as cannot be legally sold in Rajasthan in the form they were seized, such excisable articles may be ordered to be confiscated by the District Excise Officer concerned, whether or not prosecution is instituted for the offence and whether or not the offence is compounded : and] [Added by Act No. 6 of 2007 (w.e.f. 6.6.2007)]Provided that [in case of a thing other than an excisable article he may , in lieu of ordering confiscation, give] [Substituted by Notification No. F. 2(6) Vidhi/2/2000, dated 3.5.2000 (Published in Rajasthan Gazette, Part 4-A, dated 3.5.2000).] the owner of the thing liable to be confiscated an option to pay any such fine as the Magistrate thinks fit.
