Section 100: Competent Authority for forfeiture of illegally acquired property
Odisha Excise Act, 2008State Act of Odisha · Act 10 of 2013
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.