If the owner of the place in which any treasure is found abets, within the meaning of the Indian Penal Code (45 of 1860), any offence under section 20, the share of such treasure, or the money in lieu thereof to which he would otherwise be entitled, shall vest in Government,
     and he shall, on conviction before a Magistrate, be punished with imprisonment which may extend to six months, or with fine, or with both.
                                                STATE AMENDMENT
Maharashtra
    after section 21, the following section be inserted, namely:--
        "22. Repeal and savings.--The Hyderabad Treasure-Trove Act, 1322F (Hyd. III of 1322F ), and the Indian Treasure-trove Act, 1878, as modified and applied by the State of Saurashtra (Application of Central and Bombay Acts) Ordinance, 1948 (San. Ord. XXV of 1948), are hereby repealed:
        Provided that, notwithstanding such repeal, anything done or action taken (including any notice or security given, any forfeiture, determination, declaration, delivery, division, acquisition or order made, all rights, obligations and liabilities acquired, accrued or incurred, penalties imposed, and all proceedings and appeals pending before the Collector, Chief Controlling Revenue Authority, Talukdar, Subedar, Board of Revenue or other authority, and all powers conferred therefor) by or under the provisions of any law so repealed shall be deemed to be done, taken given, made, acquired, accrued, incurred, imposed, pending or conferred, under the provisions of this Act, as if this Act had then been in force; and accordingly all such proceedings and appeals pending before any such authority as aforesaid shall stand transferred, where necessary, to the corresponding authority under this Act; and if no such authority exists or if there be a doubt as to the corresponding authority, to such authority as the State Government may designate, and shall be continued and disposed of before such authority in accordance with the provisions of this Act,"
[Vide Bombay Act XXXIII of 1958, s. 3]