Section 132. Articles seized.

1[When anything has been seized under the provisions of this Act by a Prohibition Officer exercising powers under section 129 or by on Officer-in-charge of a Police Station], or has been sent to him in accordance with the provisions of this Act, such officer, after such inquiry as may be deemed necessary, - (a) if it appears that such thing is required as evidence in the case of any person arrested, shall forward it to the Magistrate to whom such person is forwarded or for his appearance before whom bail has been taken, (b) if it appears that such thing is liable to confiscation but is not required as evidence as aforesaid, shall send it with a full report of the particulars of seizure to the Collector, (c) if no offence appears to have been committed shall return it to the person from whose possession it was taken,