(1) Whenever any offence punishable under this Act has been committed, any opium, instrument of smoking or apparatus used in the preparation of opium for smoking purposes, —
(i) found in any place or with the persons forming an opium smoking assembly or
(ii) in respect of which the offence has been committed or which has been used in the commission of the offence shall be liable to confiscation.
(2) Any receptacle, package or covering in which any of the articles liable to confiscation under sub-section (1) is found and the other contents of such receptacle, package or covering and the animals, carts, vessels or other conveyances used in carrying any such articles shall likewise be liable to confiscation by the order of the Court].
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