Repealed or not in force · As amended up to 2026-08
22. Any article in respect of which a penalty is imposed under section thirteen may be detained depending the receipt of the order of the Commissioner of the Division or the Assistant Commissioner, as the case may be, on the report required by the same section:
Provided that, if the owner of any article so detained deposits the amount of such penalty with, and pays all ordinary duty and charges payable on such article to, the Salt-revenue officer detaining the same, such article shall be at once released.
When an article is so detained it shall on the receipt of the said order be dealt with in accordance with the rules made in this behalf hereunder.
When an article has been released under the second paragraph of this section, and the Commissioner of the Division or Assistant Commissioner, as the case may be, reduces, or declines to sanction, the penalty imposed in respect of such article, the amount refundable to the owner shall be paid to him on his applying therefor to the Assistant Commissioner within six months, to be computed (where the order has been made by the Commissioner of the Division) from the day on which the Assistant Commissioner has
1882.] Salt.
has received such order, and (where the order has been made by the Assistant Commissioner) from the date of such order.
When any penalty the amount of which has been deposited under the second clause of this section is sanctioned,
or when any sum refundable under this section has not been claimed within the said period of six months,
the amount so in deposit, or the sum so refundable, shall be forfeited to Her Majesty, unless the Commissioner of Northern India Salt-revenue otherwise directs.
Source: India Code