law: Petroleum Act, 1934
  24. Confiscation of petroleum and receptacles
  (1) In any case in which an offence under clause (a) or
  
  clause(b) or clause (c) of sub-section (1) of section 23 has been committed,
  
  the convicting Magistrate may direct that-
  (a) the petroleum in respect of which the
  
  offence has been committed, or 
  (b) where the offender is convicted of
  
  importing, transporting or storing petroleum exceeding the quantity he is
  
  permitted to import, transport or store, as the case may be, the whole of the
  
  petroleum in respect of which the offence was committed,
  shall, together with the receptacles in which it is contained,
  
  be confiscated.
  (2) This power may also be exercised by the High Court in the
  
  exercise of its appellate or revisional powers.