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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VI


Confiscation of containers and conveyance
2[34A. Where under this Act or the rules made thereunder any goods are liable to confiscation, then the receptacles, packages or coverings in which such goods are contained and the animals, vehicles, vessels, or other conveyances on which the goods are loaded or which are used in carrying the goods shall also be liable to confiscation.]

  • 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
    Section 34A was inserted by section 5 of the Finance Act, 1968 (Act No. XI of 1968)
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