THE UNITED PROVINCES EXCISE ACT 1910
Section 73A. Order for destroying confiscated intoxicant.
1[73-A. Where any intoxicant is confiscated under section 72 or section 73, the Collector, may, subject to any order passed in that behalf by any court if in his opinion the confiscated intoxicant is not fit for human consumption or if the confiscated intoxicant cannot be stored or preserved, order the intoxicant to be destroyed notwithstanding anything to the contrary contained in this Act :
Provided that the intoxicant shall not be destroyed except after expiration of two months from the date of confiscation or where an application for review or an appeal against the order of confiscation is pending except in accordance with the order passed in such, review or appeal in this regard :
Provided further that any order for destruction of the intoxicant under this section shall not be passed without providing opportunity of hearing after notice of seven days to the person from whose custody the intoxicant is recovered :
Provided also that adequate sample of the intoxicant shall be preserved to meet the evidentiary requirements. ]
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