Act Number: 13

Act Name: The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976

Year: 1976

Enactment Date: 1976-01-25

Long Title: An Act to provide for the forfeiture of illegally acquired properties of smugglers and foreign exchange manipulators and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 20: Rectification of mistakes.
    With a view to rectifying any mistakes apparent from record, the competent authority or the Appellate Tribunal, as the case may be, may amend any order made by it within a period of one year from the date of the order:
     Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard.
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