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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VI


Option to pay fine in lieu of confiscation
34. Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it 2[may] give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit in addition to any duty and other charges due in respect of the goods.

  • 1
    The word “case” was substituted for the words “confiscation and penalty” by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972).
  • 2
    The word “may” was substituted for the word “shall” by section 6 of the Finance Ordinance, 1978 (Ordinance No. XXI of 1978)
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