Section 159

Where any equipment, instrument, material, book, record, account, document, thing or matter seized under this Act or its subsidiary legislation is held in the custody of the Government or the Commission pending completion of any proceedings in respect of an offence under this Act or its subsidiary legislation, the cost of holding such thing in custody shall, in the event of any person being found to have committed an offence, be a debt due to the

Government by such person and shall be recoverable accordingly.