Section 32

If any fertilizer, fertilizer supplement, raw materials to make fertilizer, machinery, contrivance, equipment, device, appliance, material, receptacle, package, conveyance, book, record, document, computerized data or other things seized under this Enactment is held in the custody of the Director pending completion of any proceedings in respect of an offence under this Enactment, the cost of holding it in custody shall, in the event of any person being convicted of an offence, be a debt due to the Government by such person and shall be recoverable accordingly.

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