Section 131

An order for the forfeiture or for the release of any goods, thing, book, document, record or other article seized in exercise of any power conferred under this Act shall be made by the court before which the prosecution with regard thereto has been held and an order for the forfeiture of the goods, thing, book, document, record or other article shall be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods, thing, book, document, record or other article was the subject matter of or was used in the commission of the offence, notwithstanding that no person may have been convicted of such offence.

If there is no prosecution with regard to any goods, thing, book, document, record or other article seized in exercise of any power conferred under this Act, such goods, thing, book, document, record or other article shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of service of a notice to the last known address of the person from whom the goods, thing, book, document, record or other article was seized indicating that there is no prosecution in respect of such goods, thing, book, document, record or other article, unless before that date a claim thereto is made in the manner set out in subsections (4), (5) and (6).

Any person asserting that he is the owner of the goods, thing, book, document, record or other article referred to in subsection (3)

and that they are not liable to forfeiture may personally or by his agent authorized in writing, give written notice to the

Assistant Controller in whose custody such goods, thing, book, document, record or other article is held that he claims the same.

On receipt of the notice referred to in subsection (4), the Assistant Controller shall refer the matter to the Controller who may direct that such goods, thing, book, document, record or other article be released or forfeited, or may direct the

Assistant Controller to refer the matter to a Magistrate for a decision.

The Magistrate to whom a matter is referred under subsection (5) shall issue a summons requiring the person asserting that he is the owner of the goods, thing, book, document, record or other article and the person from whom they were seized, to appear before the Magistrate and on their appearance or default to appear, due service of the summons having been proved, the

Magistrate shall proceed to the examination of the matter and

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on proof that an offence under this Act has been committed and that such goods, thing, book, document, record or other article was the subject-matter of or was used in the commission of such offence, shall order the same to be forfeited and shall, in the absence of such proof, order their release.

Any goods, thing, book, document, record or other article forfeited or deemed to be forfeited shall be delivered to the

Assistant Controller and shall be disposed of in accordance with the directions of the Controller.

Where any goods, thing, book, document, record or other article seized in exercise of the powers conferred under this Act are of a perishable nature or is subject to speedy and natural decay or where the custody of such goods, thing, book, document, record or other article involves unreasonable expense and inconvenience, or is believed to cause obstruction or hazard to the public, the

Controller may direct that such goods, thing, book, document, record or other article be sold at any time and the proceeds of the sale held to abide by the result of any prosecution under this Act.

Cost of holding goods, etc., seized