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17For section 140 of the Act of 1868 there shall be substituted the following section—E+W+S+N.I.
(1)Where a person is charged with an offence under this Act in relation to—
(a)any stamp, part of a stamp, barrel, small arm or part of a small arm which has been seized and detained under, or in pursuance of a report made under, section 138 of this Act ; or
(b)any barrel, small arm or part of a small arm which has been detained under section 139 of this Act,
the court before which he is charged may order that the stamp, part of a stamp, barrel, small arm or part of a small arm shall become the property of the Company whose officer detained it or, as the case may be, the Company which made the report under section 138 of this Act.
(2)As soon as practicable after the making of any such order, the company shall—
(a)destroy any stamp or part of a stamp to which the order relates; and
(b)prove any barrel to which the order relates and—
(i)if it is found of proof, mark it as proved ; or
(ii)if it is not found of proof, break and destroy it.”
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