Section 24

The court before which the prosecution of any offence under this Act has been held, shall order the forfeiture of any books, accounts, documents, things or goods seized in connection with the offence if it is proved to the satisfaction of the court that an offence against any provision of this Act has been committed and that the books, accounts, documents, things or goods were the subject matter of or were used in the commission of the offence, even though no person may have been convicted of such offence.

If it is proved to the satisfaction of the court that no offence against any provision of this Act has been committed or that such offence has been committed but the books, accounts, documents, things or goods were not the subject matter of or were not used in the commission of the offence, the court may order their release.

If there is no prosecution with regard to any books, accounts, documents, things or goods seized in the exercise of any power conferred under this Act, the books, accounts, documents, things or goods shall be taken and deemed to be forfeited at the expiration of two weeks from the date of seizure unless a claim thereto is made before the expiration of that period in the manner provided in subsection (5).

Any person asserting that he is the owner of any books, accounts, documents, things or goods seized under this Act and that the books, accounts, documents, things or goods are not liable to forfeiture may personally or by his agent authorized in writing, give written notice to the Commissioner or any authorized officer of his claim.

On receipt of a notice under subsection (5), the Commissioner or any authorized officer shall, after such enquiry as may be necessary, direct that the books, accounts, documents, things or goods be released or refer the case to the Magistrate for decision.

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Hotels (Federal Territory of Kuala Lumpur)

The Magistrate to whom the case is referred shall issue a summons requiring the person asserting that he is the owner of the books, accounts, documents, things or goods seized and the person from whom they were seized to appear before him and upon his appearance or default to appear, due service of the summons being proved, the Magistrate shall proceed to the examination of the case and on proof that an offence has been committed under this Act and that the books, accounts, documents, things or goods seized were the subject matter or were used in the commission of the offence, shall order the books, accounts, documents, things or goods to be forfeited or, in the absence of such proof, shall order their release to the person entitled to them.

All books, accounts, documents, things or goods forfeited under subsection (2) or (4) shall be delivered to the Commissioner or an authorized officer, who shall dispose of them in such manner as the Commissioner deems fit.

Things or goods subject to speedy and natural decay