or to both .
(As
amended bv A CI No. 13 C?j'1 994 )
24. ( I) Upo n conv iction of an o ffend er under thi s Act , the Judge or
magistrate pre siding at the trial may . in addition to passing sentence,
declare any goods in respect or by means of which the offence wa s
committed to be forfeited to the Go vernment. unless the owner o f the
goods or any person acting on his behalf or other person inte rested in the
goods shows cause to the contrary .
(2 ) If any good s in respe ct or by means o f which it is suspected that an
offence under this Act has been committed are seized by a police officer
under any written law and taken before a magistrate. and , if no
prosecution is instituted following that sei zure, the magistrate sha ll, on
applicati on by a police officer, cause a noti ce to be published in the
Gazette and in a newspaper circulating in his district stating that. unless
cause is shown to the contrary at the time and place named in the notice,
such goods shall be declared forfeited .
(3) A t such tim e and place. the magistrate may. unle ss the owner of the
goods or any person acting on his behal f or other person interested in the
good s shows cause to th e contrary, de clare suc h good s to be forfeited to
the Government.
(4) Any good s declared to be forfeited under this section shall, without
compensation, vest in the Government and may. by direction of the
Minister resp onsible for finance. be sold or destroyed or appropriated to
the Government.
(As am ended by G.N. No. 153 of 1964)
Forfeiture