Section 26: Confiscation of assets, proceeds, receipts and benefits arisen or procured by means of corruption in special circumstances

(1) Without prejudice to the provisions of sections 24 and 25, where the Special Court, on the basis of prima facie evidence, has reason to believe or is satisfied that the assests, proceeds, receipts and benefits (by whatever name called) have arisen or procured by means of corruption by the public servant, it may authorize the confiscation of such assets, proceeds, receipts and benefits till his acquittal.

(2) Where an order of confiscation made under sub-section (1) is modified or annulled by the High Court or where the public servant is acquitted by the Special Court, the assets, proceeds, receipts and benefits, confiscated under sub-section (1) shall be returned to such public servant, and in case it is not possible for any reason to return the assets, proceeds, receipts and benefits, such public servant shall be paid the price thereof including the money so confiscated with interest at the rate of five per cent per annum thereon calculated from the date of confiscation.