Section 26

any controlled article, in respect of which the offence has been committed, which has been seized by or has otherwise come into the possession of the Controller or any person acting under his authority;

(aa) any property of the accused, vehicle, vessel or other article, by means of which the offence has been committed or which is intended to be used for the commission of an offence against this Act; or

the proceeds of sale of any such controlled article if it has been sold under section 12.

Where confiscation is ordered under subsection (1), the court shall deliver the controlled article, proceeds of sale, property of the accused, vehicle, vessel or other article confiscated (if not already in possession of the Controller) to the Controller or to any person designated by him, and shall give directions as to their disposal.

Jurisdiction of courts