Section 68T: Certain officers to assist Administrator, competent authority and Appellate Tribunal

1[68T. Certain officers to assist Administrator, competent authority and Appellate Tribunal — For the purposes of any proceedings under this Chapter, the following officers are hereby empowered and required to assist the Administrator appointed under section 68G, competent authority and the Appellate Tribunal, namely:–

(a) officers of the Narcotics Control Bureau;

(b) officers of the Customs Department;

(c) officers of the Central Excise Department;

(d) officers of the Income-tax Department;

(e) officers of enforcement appointed under the Foreign Exchange Regulation Act, 1973 (46 of 1973);

(f) officers of police;

(g) officers of the Narcotics Department;

(h) officers of the Central Economic Intelligence Bureau;

(i) officers of the Directorate of Revenue Intelligence;

(j) such other officers of the Central or State Government as are specified by the Central Government in this behalf by notification in the Official Gazette.]

1. Ins. by Act 2 of 1989, s. 19 (w.e.f. 29-5-1989)

Simplified Explanation

Section 68T specifies the officers and authorities that are empowered and required to assist the Administrator, competent authority, and the Appellate Tribunal in the proceedings under this Chapter. This provision ensures a coordinated approach across various law enforcement and government agencies, enabling the efficient investigation, adjudication, and enforcement of the laws related to the forfeiture of illegally acquired properties.

Key Provisions of Section 68T:

1. Officers Empowered to Assist:
   • The following officers are designated to assist in the proceedings:
     • Officers of the Narcotics Control Bureau (NCB)
     • Officers of the Customs Department
     • Officers of the Central Excise Department
     • Officers of the Income-tax Department
     • Officers appointed under the Foreign Exchange Regulation Act, 1973
     • Police officers
     • Officers of the Narcotics Department
     • Officers of the Central Economic Intelligence Bureau
     • Officers of the Directorate of Revenue Intelligence
     • Any other officers of the Central or State Government as specified by the Central Government via a notification in the Official Gazette.
2. Role of These Officers:
   • These officers are required to assist in the proceedings related to the investigation and adjudication of cases involving the forfeiture of illegally acquired properties. Their roles may include:
     • Providing evidence or information related to properties, financial transactions, or illegal activities.
     • Supporting investigations to uncover illegal property acquisitions or financial transactions.
     • Assisting in the enforcement of orders issued by the competent authority or Appellate Tribunal.
3. Coordinated Effort Across Agencies:
   • This section reflects the collaborative nature of the investigation and enforcement process. It ensures that specialized agencies, such as the Income-tax Department for financial records, the Narcotics Control Bureau for drug-related offenses, and the Customs Department for matters of smuggling and illegal imports, all work together in addressing issues related to illegally acquired property.

Implications of Section 68T:

1. For the Competent Authority and Administrator:
   • The competent authority and Administrator benefit from the assistance of specialized officers who bring their expertise in areas like finance, enforcement, and law enforcement. This assistance can enhance the effectiveness of their investigations and decisions.
   • These officers are required to share information and resources that may be crucial in identifying or tracing illegally acquired property, especially in complex cases involving financial crimes, smuggling, or narcotics.
2. For the Appellate Tribunal:
   • The Appellate Tribunal, which reviews appeals related to the forfeiture of property, can also request the assistance of these officers. This helps in ensuring that appeals are decided based on comprehensive and accurate information.
3. For Affected Persons:
   • Individuals under investigation or whose property is under scrutiny should be aware that a wide network of agencies could be involved in gathering evidence against them. These agencies may share information and collaborate in the investigation, potentially leading to more thorough examinations of their financial and property dealings.
   • Persons involved should ensure transparency in their dealings and be prepared for a multi-agency investigation process.
4. For Legal Professionals:
   • Lawyers handling cases related to property forfeiture should be ready for potential involvement of multiple agencies, each bringing its own set of records and investigative tools. Legal strategies may need to account for the collaboration between different enforcement bodies.
   • Attorneys should be cautious in handling sensitive financial, legal, or criminal information, as these officers could be actively involved in obtaining and presenting evidence.

Example:

If an individual is suspected of holding illegally acquired property, the Income-tax Department might assist by providing financial records showing unaccounted-for wealth. At the same time, the Customs Department could provide evidence of illegal imports or the Narcotics Control Bureau may show connections to drug trafficking proceeds. The police could support the investigation by providing intelligence from criminal investigations. All of these agencies will work together to assist the competent authority and Administrator in determining whether the property in question should be forfeited.

Section 68T ensures that the enforcement and investigation process related to illegally acquired properties is not isolated within a single agency but instead involves a wide network of government agencies and departments, each providing critical information and support for effective action. This broad collaboration strengthens the government’s capacity to deal with complex financial crimes and illegal acquisitions.