| (1) | Subject to the provisions of subregulation (3), the Treasury may issue an order in writing in which it forfeits to the State any money or goods referred to in paragraph (a), (b) or (c) of regulation 22A(1), including any money or goods accrued therefrom, and shall— |
| (a) | in the case of money, deposit such money into the National Revenue Fund; and |
| (b) | in the case of goods, realise such goods in such manner as it may deem fit as if it is the owner or holder thereof, and may transfer such goods to the purchaser and give a valid title thereto and, in the case of immovable goods, without submitting to the registrar of deeds the title deeds thereof, provided it is certified by the Treasury that the Treasury has been unable to obtain those title deeds. |
| (2) | The Treasury may, if it is on reasonable grounds satisfied that money or goods attached under paragraph (a) of regulation 22A(1) or in respect of which an order has been issued or made under paragraph (b) or (c) of that regulation are not money or goods as referred to in those paragraphs, return such money or goods, including money or goods accrued therefrom, to the person in whose possession such money or goods have been found or to any person otherwise entitled thereto, or cancel the relevant order. |
| (3) | The Treasury shall not forfeit to the State any money or goods referred to in paragraph (a), (b) or (c) of regulation 22A(1), unless it— |
| (a) | has published a notice in the Gazette in which— |
| (i) | notice is given of any decision to forfeit to the State money or goods specified in such notice; |
| (ii) | particulars are furnished of the manner in which such forfeited money or goods will be disposed of; and |
| (iii) | the date (which may be the date of the notice) on which the money or goods are forfeited is indicated; and |
| (b) | has simultaneously with the publication of the notice aforesaid sent a like notice by registered post to the person who in the opinion of the Treasury is affected by that decision or, if his address is not known, to his last known address, |
and the Treasury shall not dispose of any goods forfeited to the State under subregulation (1), unless a period of 90 days as from the date of publication of such notice in the Gazette has expired or, if any proceedings has been instituted in a court of law in connection with any such decision, final judgement has been given in such proceedings.
| (4) | Expenditure incurred by the Treasury in connection with— |
| (a) | the attachment of money or goods in terms of regulation 22A.(1) or 22C.(1); |
| (b) | the keeping in custody of goods in terms of regulation 22A.(1)(a); or |
| (c) | the issuing or making by the Treasury of, or the compliance by any person with, an order contemplated in regulation 22A.(1)(b) or (c) or in regulation 22C.(2); |
| (d) | the forfeiture or realisation of money or goods in terms of subregulations (1) and (3) of this regulation or in terms of the said subregulations read with regulation 22C.(3); or |
| (e) | the upkeep or preservation of, or the payment of any tax or other charges in respect of, goods attached in terms of regulation 22A.(1)(a) or 22C.(1) or declared forfeited in terms of subregulations (1) and (3) of this regulation or in terms of the said subregulations read with regulation 22C.(3), may, notwithstanding the provisions of subregulation (1)(a), be defrayed from the money in question, or from the proceeds of the realisation of the goods in question, in so far as such money or goods have been declared forfeited in terms of subregulations (1) and (3) of this regulation or in terms of the said subregulations read with regulation 22C.(3). |
