Section 12(2) in Tamil Nadu Essential Articles Control and Requisitioning Act, 1949
(2)Where any essential article is seized under the authority of an order made under this Act or continued under section 9 and such order provides for the forfeiture of the article in respect of which the order has been contravened, such forfeiture may, whether or not any prosecution is instituted for a contravention of the order, be adjudged by the Collector of the district or Presidency town in which the seizure was made, and any forfeiture so adjudged shall, subject only to an appeal which shall lie to the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government, be final:Provided that an adjudication of forfeiture under this sub-section shall be no bar to the prosecution or punishment of any person under sub-section
