Section 47: Forefeiture of property upon prosecution for an offence.

(1) In any prosecution for an offence under this Act, the court shall make an order for the forfeiture of any property which is proved to be the subject-matter of the offence or to have been used in the commission of the offence where-
(a) the offence is proved against the accused; or
(b) the offence is not proved against the accused but the court is satisfied:
(i) that the accused is not the true and lawful owner of such property; and
(ii) that no other person is entitled to the property as a purchaser in good faith for valuable consideration.
(2) Where the offence is proved against the accused or the property referred to in subsection (1) has been disposed of, or cannot be traced, the court shall order the accused to pay as a penalty a sum which is equivalent to the amount of the gratification or is, in the opinion of the court, the value of the gratification received by the accused, and any such penalty shall be recoverable as a fine.