75. Procedure in regard to articles liable to confiscation.
(1)When in any case tried by a Magistrate, the Magistrate decides that anything is liable to confiscation under Section 74 he shall order such thing to be confiscated and placed at the disposal of the Collector.(2)When in any other case in which anything has been seized under this Act an Investigating Officer proceeds under Section 43, sub-section (2) or the Collector, upon an investigation made, whether by the Collector or by other officer under Section 42, is of opinion that the thing seized is not liable to confiscation under Section 74, such Investigating Officer or the Collector, as the case may be, shall order the delivery of such thing to the person from whose possession it was taken.(3)When upon an investigation made as aforesaid it appears to the Collector that an offence made under this Act has been committed and that anything seized under this Act is liable to be confiscated and it further appears that the offender is not known or cannot be found, the Collector shall inquire into and determine the case, and if he finds that the thing is liable to confiscation under Section 74, shall order such confiscation :Provided that no such order shall be made until the expiration of two months from the date of seizing the thing intended to be confiscated or without hearing any person who may appear within that period and claim any right to such thing, and the evidence, if any, which he produces in support of his claim:Provided further that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that its sale would be for the benefit of the owner, the Collector may at any time direct it to be sold; and the provisions of this sub- section and sub-section (2) shall, as nearly as may be practicable, apply to the net proceeds of such sale.
