Section 31: Property subject to forfeiture.

The following property is subject to forfeiture to the Federal Government and no other propriety right shall exist in them(a) any property, real or personal, which represents the gross receipts a person obtains directly as a result of the violation of this Act or which is traceable to such gross receipts;
(b) any property within Nigeria which represents the proceeds of an offence under the laws of a foreign country involving the manufacture, importation, sale, distribution, illicit traffic, abuse or misuse of any narcotic drug or psychotropic substance within whose jurisdiction such offence or activity would be punishable by imprisonment for a term exceeding one year and which would be punishable by imprisonment under this Act if such act or activity had occurred within Nigeria.