§ 83 — Disposal of documents or thing

83.—(1) Any document or thing that the Commissioner or an authorised officer or authorised person takes possession of under this Part must —(a)

where the document or thing is produced in any criminal trial, be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; and

(b)

in any other case — be returned to the owner or reported to a Magistrate.

(2) Where the report of any document or thing is made to a Magistrate under subsection (1)(b), the Magistrate may order the document or thing —(a)

to be forfeited; or

(b)

to be disposed of in any manner that the Magistrate thinks fit.

(3) Nothing in this section is taken to prejudice any right to retain or dispose of property which may exist in law apart from this section.

—(1) Any document or thing that the Commissioner or an authorised officer or authorised person takes possession of under this Part must —(a)

where the document or thing is produced in any criminal trial, be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; and

(b)

in any other case — be returned to the owner or reported to a Magistrate.

(2) Where the report of any document or thing is made to a Magistrate under subsection (1)(b), the Magistrate may order the document or thing —(a)

to be forfeited; or

(b)

to be disposed of in any manner that the Magistrate thinks fit.

(3) Nothing in this section is taken to prejudice any right to retain or dispose of property which may exist in law apart from this section.