¹[68B. Definitions. -- In this Chapter, unless the context otherwise requires,
         (a) "Appellate Tribunal" means the Appellate Tribunal ²[referred to in] section 68N;
         (b) "associate" in relation to a person whose property is liable to be forfeited under this Chapter, means--
             (i) any individual who had been or is residing in the residential premises (including out-houses) of such person;
             (ii) any individual who had been or is managing the affairs or keeping the accounts of such person;
             (iii) any association of persons, body of individuals, partnership firm, or private company within the meaning of the Companies Act, 1956 (1 of 1956), of which such person had been or is a member, partner or director;
             (iv) any individual who had been or is a member, partner or director of an association of persons, body of individuals, partnership firm or private company referred to in sub-clause (iii) at any time when such person had been or is a member, partner or director of such association, body, partnership firm or private company;
             (v) any person, who had been or is managing the affairs, or keeping the accounts, of any association of persons, body of individuals, partnership firm or private company referred to in sub-clause (iii);
             (vi) the trustee of any trust, where,--
     (1) the trust has been created by such person; or
     (2) the value of the assets contributed by such person (including the value of the assets, if any, contributed by him earlier) to the trust amounts, on the date on which contribution is made, to not less than twenty per cent. of the value of the assets of the trust on that date;
             (vii) where the competent authority, for reasons to be recorded in writing, considers that any properties of such person are held on his behalf by any other person, such other person;
         (c) "competent authority" means an officer of the Central Government authorised by it under section 68D;
         (d) concealment means the concealment or disguise of the nature, source, disposition, movement or ownership of property and includes the movement or conversion of such property by electronic transmission or by any other means;
         (e) "freezing" means temporarily prohibiting the transfer, conversion, disposition or movement of property by an order issued under section 68F;
         (f) "identifying includes establishment of proof that the property was derived from, or used in, the illicit traffic;
         (g) illegally acquired property", in relation to any person to whom this Chapter applies, means,--
             (i) any property acquired by such person, whether before or after the commencement of this Chapter, wholly or partly out of or by means of any income, earnings or assets derived or obtained from or attributable to ³[the contravention of any provisions ⁴[ of this Act or the equivalent value of such property; or]]
             (ii) any property acquired by such person, whether before or after the commencement of this Chapter, for a consideration, or by any means wholly or partly traceable to any property referred to in sub-clause (i) or the income or earning from ⁵[such property or the equivalent value of such property; or[
             ⁶[(iii) any property acquired by such person, whether before or after the commencement of the Narcotic Drugs and Psychotropic Substances (Amendment) Act, 2014, wholly or partly out of or by means of any income, earnings or assets the source of which cannot be proved, or the equivalent value of such property,]
     and includes--
     (A) any property held by such person which would have been, in relation to any previous holder thereof, illegally acquired property under this clause if such previous holder had not ceased to hold it, unless such person or any other person who held the property at any time after such previous holder or, where there are two or more such previous holders, the last of such previous holders is or was a transferee in good faith for adequate consideration;
     (B) any property acquired by such person, whether before or after the commencement of this Chapter, for a consideration, or by any means, wholly or partly traceable to any property falling under item (A), or the income or earnings therefrom;
         ⁷[(h) "property" means any property or assets of every description, whether corporeal or incorporeal, movable or immovable, tangible or intangible, wherever located and includes deeds and instruments evidencing title to, or interest in, such property or assets;]
         (i) relative means
     (1) spouse of the person;
     (2) brother or sister of the person;
     (3) brother or sister of the spouse of the person;
     (4) any lineal ascendant or descendant of the person;
     (5) any lineal ascendant or descendant of the spouse of the person;
     (6) spouse of a person referred to in sub-clause (2), sub-clause (3), sub-clause (4) or sub-clause (5);
     (7) any lineal descendant of a person referred to in sub-clause (2) or sub-clause (3);
         (j) "tracing" means determining the nature, source, disposition, movement, title or ownership of property;
         (k) "trust" includes any other legal obligation.