State Act

Odisha Excise Act, 2008

100. Competent Authority for forfeiture of illegally acquired property :- The Presiding Officer of every Special Court constituted under this Act shall be the Competent Authority for the purpose of forfeiture of illegally acquired property under Section 99 : Provided that the Courts exercising the powers of Special Courts under Sub-Section (3) of Section 87 shall be Competent Authority till Special Courts under the said section are constituted.