68J. Burden of proof.
In any proceedings under this Chapter, the burden of proving that any property specified in the notice served under section 68H is not illegally acquired property shall be on the person affected.
68K. Fine in lieu of forfeiture.
(1) Where the competent authority makes a declaration that any property stands forfeited to the Central Government under section 68I and it is a case where the source of only a part of the illegally acquired property has not been proved to the satisfaction of the competent authority, it shall make an order giving an option to the person affected to pay, in lieu of forfeiture, a fine equal to the market value of such part.
(2) Before making an order imposing a fine under sub-section (1), the person affected shall be given a reasonable opportunity of being heard.
(3) Where the person affected pays the fine due under sub-section (1), within such time as may be allowed in that behalf, the competent authority may, by order, revoke the declaration of forfeiture under section 68I and thereupon such property shall stand released.
68L. Procedure in relation to certain trust properties.
In the case of any person referred to in sub-clause (vi) of clause (b) of section 68B, if the competent authority, on the basis of the information and materials available to it, has reason to believe (the reasons for such belief to be recorded in writing) that any property held in trust is illegally acquired property, it may serve a notice upon the author of the trust or, as the case may be, the contributor of the assets out of or by means of which such property was acquired by the trust and the trustees, calling upon them within a period of thirty days specified in the notice, to explain the source of one or other assets out of or by means of which such property was acquired or, as the case may be, the source of money or other assets which were contributed to the trust for acquiring such property and thereupon such notice shall be deemed to be a notice served under section 68H and all the other provisions of this Chapter shall apply accordingly.
Explanation -- For the purposes of this section "illegally acquired property", in relation to any property held in trust, includes –
(i) any property which if it had continued to be held by the author of the trust or the contributor of such property to the trust would have been illegally acquired property in relation to such author or contributor;
(ii) any property acquired by the trust out of any contributions made by any person which would have been illegally acquired property in relation to such person had such person acquired such property out of such contributions.
68M. Certain transfers to be null and void.
Where after the making of an order under sub-section (1) of section 68F or the issue of a notice under section 68H or under section 68L, any property referred to in the said order or notice is transferred by any mode whatsoever such transfer shall, for the purposes of the proceedings under this Chapter, be ignored and if such property is subsequently forfeited to the Central Government under section 68I, then, the transfer of such property shall be deemed to be null and void.
68N. Constitution of Appellate Tribunal.
(1) The Central Government may, by notification in the Official Gazette, constitute an Appellate Tribunal to be called the Appellate Tribunal for Forfeited Property consisting of a Chairman and such number of other members (being officers of the Central Government not below the rank of a Joint Secretary to the Government) as the Central Government thinks fit, to be appointed by that Government for hearing appeals against the orders made under section 68F, section 68I, sub-section (1) of section 68K of section 68L.
(2) The Chairman of the Appellate Tribunal shall be a person who is or has been or is qualified to be a Judge of the Supreme Court or of a High Court.
(3) The terms and conditions of service of the Chairman and other members shall be such as may be prescribed.
(1) Any person aggrieved by an order of the competent authority made under section 68F, section 68I, sub-section (1) of section 68K or section 68L, may, within forty five days from the date on which the order is served on him, prefer an appeal to the Appellate Tribunal:
Provided that the Appellate Tribunal may entertain an appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from fling the appeal in time.
(2) On receipt of an appeal under sub-section (1), the Appellate Tribunal may, after giving an opportunity to the appellant to be heard, if he so desires, and after making such further inquiry as it deems fit, confirm, modify or set aside the order appealed against.
(3) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches consisting of three members and constituted by the Chairman of the Appellate Tribunal.
(4) Notwithstanding anything contained in sub-section (3), where the Chairman considers it necessary so to do for the expeditious disposal of appeals under this section, he may constitute a Bench of two members and a Bench so constituted may exercise and discharge the powers and functions of the Appellate Tribunal:
Provided that if the members of a Bench so constituted differ on any point or points, they shall state the point or points on which they differ and refer the same to a third member (to be specified by the Chairman) for hearing of such point or points and such point or points shall be decided according to the opinion of that member.
(5) The Appellate Tribunal may regulate its own procedure.
(6) On application to the Appellate Tribunal and on payment of the prescribed fee, the Tribunal may allow a party to any appeal or any person authorised in his behalf by such party to inspect at any time during office hours, any relevant records and registers of the Tribunal and obtain a certified copy of any part thereof.
68P. Notice or order not to be invalid for error in description.
No notice issued or served, no declaration made, and no order passed, under this Chapter shall be deemed to be invalid by reason of any reason of any error in the description of the property or person mentioned therein if such property or person is identifiable from the description so mentioned.
68Q. Bar of jurisdiction.
No order passed or declaration made under this Chapter shall be appeal able except as provided there and no civil court shall have jurisdiction in respect of any matter which the Appellate Tribunal or any competent authority is empowered by or under this Chapter to determine, and no injunction shall be granted by any court or other authority in respect of any action taken of any action taken or to be taken in pursuancce of any power conferred by or under this Chapter.
68R. Competent authority and Appellate Tribunal to have powers of civil court.
The competent authority and the Appellate Tribunal shall have all the powers of a civil court while trying a suit under the code of Civil Procedure, 1908, in respect of the following matters, namely –
(a) summoning and enforcing the attendance of any person and examining him on oath'
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) requisitioning any public record or copy thereof from any court or office;
(e) issuing commissions for examination of witnesses or documents;
(f) any other matter which may be prescribed.
68S. Information to competent authority.
(1) Notwithstanding anything contained in any other law, the competent authority shall have power to require any officer or authority of the Central Government or a State Government or a local authority to furnish information in relation to such persons, points or matters as in the opinion of the competent authority will be useful for, or relevant to, the purpose of this Chapter.
(2) Every officer referred to in section 68T may furnish suo motu any information available with him to the competent authority if in the opinion of the officer such information will be useful to the competent authority for the purposes of this Chapter.
68T. Certain officers to assist Administrator, competent authority and Appellate Tribunal.
For the purposes of any proceedings under this Chapter, the following officers are hereby empowered and required to assists the Administrator appointed under section 68G, competent authority and the Appellate Tribunal, namely –
(a) officers of the Narcotics Control Bureau;
(b) officers of the Customs Department;
(c) officers of the Central Excise Department;
(d) officers of the Income-tax Department;
(e) officers of enforcement appointed under the Foreign Exchange Regulation Act, 1973 (46 of 1973);
(f) officers of police;
(g) officers of the Narcotics Department;
(h) officers of the Central Economic Intelligence Bureau;
(i) officers of the Directorate of Revenue Intelligence Bureau;
(j) such other officers of the Central or State Government as are specified by the Central Government in this behalf by notification in the Official Gazette.
68U. Power to take possession.
(1) Where any property has been declared to be forfeited to the Central Government under this Chapter, or where the person affected has failed to pay the fine due under sub-section (1) of section 68K within the time allowed therefore under sub-section (3) of that section, the competent authority may order the person affected as well as any other person who may be in possession of the property to surrender or deliver possession thereof to the Administrator appointed under section 68G or to any person duly authorised by him in this behalf within thirty days of the service of the order.
(2) If any person refuses or fails to comply with an order made under sub-section (1), the Administrator may take possession of the property and may for that purpose use such force as may be necessary.
(3) Notwithstanding anything contained in sub-section (2), the Administrator may, for the purpose of taking possession of any property referred to in sub-section (1), requisition the service of any police officer to assist him and it shall be the duty of such officer to comply with such requisition.
68V. Rectification of mistakes.
With a view to rectifying any mistakes apparent from record, the competent authority or the Appellate Tribunal, as the case may be, may amend any order made by it within a period of one year from the date of the order.
Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable apportunity of being heard.
68W. Findings under other laws not conclusive for proceedings under this Chapter.
No finding of any officer or authority under any other law shall be conclusive for the purposes of any proceedings under this Chapter.
68X. Service of notices and orders.
Any notice or order issued or made under this Chapter shall be served –
(a) by tendering the notice or order or sending it by registered post to the person for whom it is intended or to his agent;
(b) if the notice or order cannot be served in the manner provided in clause (a), by affixing it on a conspicuous place in the property in relation to which the notice or order is issued or made or on some conspicuous part of the premises in which the person for whom it is intended is known to have last resided or carried on business or personally worked for gain.
68Y. Punishment for acquiring property in relation to which property in relation to which proceedings have this taken, been under Chapter.
Any person who knowingly acquired, by any mode whatsoever, any property in relation to which proceedings are pending under this Chapter shall be punishable with imprisonment for a term which may extend to five years and with fine which may extend to fifty thousand rupees.
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