| (1) |
Subject to the provisions of the proviso to subparagraph (i) of paragraph (b) of section 9(2) of the Act, the Treasury may in such manner as it may deem fit— |
| (i) |
any money or goods, notwithstanding the person in whose possession it is, in respect of which a contravention of any provision of these regulations has been committed or in respect of which an act or omission has been committed which the Treasury on reasonable grounds suspects to constitute any such contravention, or, in the case of such money or any part thereof which has been deposited in any account, an equal amount of money which is kept in credit in that account, and shall, in the case of money attached, deposit such money in an account opened by the Treasury with an authorised dealer for such purpose, and may, in the case of goods attached, leave such goods, subject to an order issued or made under paragraph (c), in the possession of the person in whose possession such goods have been found or shall otherwise keep or cause it to be kept in custody in such manner and at such place as it may deem fit ; |
| (ii) |
any money or goods, not withstanding the person in whose possession it is— |
| (aa) |
which the Treasury on reasonable grounds suspects to be involved in a contravention of any provision of these regulations or in a failure to comply with any such provision, or which the Treasury on reasonable grounds suspects to be involved in any act or omission which the Treasury so suspects to constitute a contravention of any such provision or a failure to comply with any such provision; |
| (bb) |
which have been obtained by any person or are due to him, whether by virtue of any personal right or otherwise, and which would not have been obtained by him or would not have been due to him if any such contravention or failure or any such act or omission had not been committed; |
| (cc) |
by which any person has been benefited or enriched as a result of any such contravention or failure or any such act or omission, |
or, in the case of such money or any part thereof which has been deposited in any account, an equal amount of money which is held in credit in that account, and shall, in the case of money attached, deposit such money in an account referred to in subparagraph (i), and may, in the case of goods attached, leave such goods, subject to an order issued or made under paragraph (c), in the possession of the person in whose possession such goods have been found or shall otherwise keep or cause it to be kept in custody in such manner and at such place as it may deem fit;
| (iii) |
any money or goods, notwithstanding the person in whose possession it may be, into which money or goods referred to in subparagraph (i) or (ii) have been transformed, including any personal right obtained with money or goods referred to in subparagraph (i) or (ii), or, in the case of such money or any part thereof which has been deposited into any account, an equal amount of money which is held in credit in that account and shall, in the case of money attached, deposit such money in an account referred to in subparagraph (i), and may, in the case of goods attached, leave such goods, subject to an order issued or made under paragraph (c), in the possession of the person concerned in whose possession such goods have been found or shall otherwise keep or cause it to be kept in custody in such manner and at such place as it may deem fit; |
| (iv) |
any money which is held in a blocked account referred to in regulation 4 and which the Treasury on reasonable grounds suspects to be money— |
| (aa) |
in respect of which a contravention or act or omission referred to in subparagraph (i) has been committed; |
| (bb) |
which has been involved in a contravention or failure or act or omission referred to in subparagraph (ii)(aa); |
| (cc) |
which has been obtained by any person or is due to him as referred to in subparagraph (ii)(bb); |
| (dd) |
by which any person has been benefited or enriched as referred to in subparagraph (ii)(cc); |
| (b) |
if the Treasury on reasonable grounds suspects that money referred to in paragraph (a) has been deposited in any account and if it has not been attached under the said paragraph (a), issue or make an order in such manner as it may deem fit in or by which any person is prohibited to withdraw or cause to be withdrawn, without the permission of the Treasury and in accordance with such conditions (if any) as may be imposed by the Treasury, any money in that account or not more than an amount determined by the Treasury, or to appropriate in any manner any credit or balance in that account, notwithstanding who may be the holder thereof; |
| (c) |
in the case of goods referred to in paragraph (a) which have been left in the possession of the person concerned, issue or make an order in such manner as it may deem fit in or by which any person is prohibited to deal, without the permission of the Treasury and in accordance with such conditions (if any) as may be imposed by the Treasury, in any manner determined by the Treasury with the goods attached or any part thereof. |
| (2) |
When any immovable goods are attached under paragraph (a) of subregulation (1) or when an order is issued or made in respect of immovable property under paragraph (c) of that subregulation— |
| (a) |
the Treasury shall notify the registrar of the deeds registry where such goods are registered in writing of such attachment or order and furnish to that registrar such particulars in connection with such goods as that registrar may require; |
| (b) |
such registrar shall free of charge note particulars of such attachment or order against the title deed of such immovable property. |
| (a) |
return any money or goods attached under paragraph (a) of subregulation (1), including any money or goods accrued therefrom, to the person in whose possession it has been found or the person entitled thereto, on a date not later than the period referred to in paragraph (g) of section 9(2) of the Act as from the date on which such money or goods have been attached; |
| (b) |
cancel any order issued or made under paragraph (b) or (c) of subregulation (1), on such a date, |
unless such money or goods or money or goods to which such order relates are forfeited under regulation 22B before that date.
Statistics Act, 1999
