(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.
