Bare ActsThe Odisha Excise Act

Section 100

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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. 36 THE ODISHA EXCISE ACT, 2008

Section 100 – The Odisha Excise Act | DailyLaw.ai