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TypeBare Act JurisdictionOrissa Government

The Odisha Excise Act Section 106

Fine in lieu of forfeiture :–

~1 min read
https://sooperkanoon.com/act/629027

Bare act section · Research

About this section

The Odisha Excise Act Section 106 is part of The Odisha Excise Act - Fine in lieu of forfeiture :–. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) Where the Competent Authority makes a declaration under Section 104 that any property stands forfeited to the State, and it is a case where the source of only a part of illegally acquired property has not been proved THE ODISHA EXCISE ACT, 2008 37 to the satisfaction of the Competent Authority, it shall make an order giving an option to the person affected to pay, in lieu of forfeiture, a fine equal to the market value of such part.

(2) Before mking an order imposing a fine under Sub- section (1) the person affected shall be given a reasonable opportunity of being heard (3) Where the person affected pays the fine due under Sub- section (1), the Competent Authority may, by order, revoke the declaration forfeiture under Section 104 and thereupon such property shall stand released.

Frequently asked questions

What does The Odisha Excise Act Section 106 provide?

Section Section 106 of the The Odisha Excise Act (Fine in lieu of forfeiture :–) is reproduced on this page as part of the The Odisha Excise Act. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on The Odisha Excise Act Section 106?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference The Odisha Excise Act Section 106. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Orissa, confirm the wording against the official state gazette or authorized publication.

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