68DCompetent authority
1[68D. Competent authority.-- (1) The Central Government may, by order published in the Official Gazette, authorise 2[any Commissioner of Customs or Commissioner of Central Excise] or Commissioner of Income-tax or any other officer of the Central Government of equivalent rank to perform the functions of the competent authority under this Chapter.
(2) The competent authorities shall perform their functions in respect of such persons or classes of persons as the Central Government may, by order, direct.]
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1. Ins. by Act 2 of 1989, s. 19 (w.e.f. 29-5-1989)
2 Subs. by Act 16 of 2014, s. 21, for "any Collector of Customs or Collector of Central Excise" (w.e.f. 1-5-2014).
- 68A Application
- 68B Definitions
- 68C Prohibition of holding illegally acquired property
- 68D Competent authority
- 68E Identifying illegally acquired property
- 68F Seizure or freezing of illegally acquired property
- 68G Management of properties seized or forfeited under this Chapter
- 68H Notice of forfeiture of property
- 68-I Forfeiture of property in certain case
- 68J Burden of proo
- 68K Fine in lieu of forfeitur
- 68L Procedure in relation to certain trust properties
- 68M Certain transfers to be null and voi
- 68N Constitution of Appellate Tribunal
- 68-O Appeal
- 68P Notice or order not to be invalid for error in description
- 68Q Bar of jurisdictio
- 68R Competent authority and Appellate Tribunal to have powers of civil court
- 68S Information to competent authorit
- 68T Certain officers to assist Administrator, competent authority and Appellate Tribunal
- 68U Power to take possession
- 68V Rectification of mistakes
- 68W Findings under other laws not conclusive for proceedings under this Chapter
- 68X Service of notices and orders
- 68Y Punishment for acquiring property in relation to which proceedings have been taken, under this Chapte
- 68Z Release of property in certain cases