or to both . (As amended bv A CI No. 13 C?j'1 994 ) 24. ( I) Upo n conv iction of an o ffend er under thi s Act , the Judge or magistrate pre siding at the trial may . in addition to passing sentence, declare any goods in respect or by means of which the offence wa s committed to be forfeited to the Go vernment. unless the owner o f the goods or any person acting on his behalf or other person inte rested in the goods shows cause to the contrary . (2 ) If any good s in respe ct or by means o f which it is suspected that an offence under this Act has been committed are seized by a police officer under any written law and taken before a magistrate. and , if no prosecution is instituted following that sei zure, the magistrate sha ll, on applicati on by a police officer, cause a noti ce to be published in the Gazette and in a newspaper circulating in his district stating that. unless cause is shown to the contrary at the time and place named in the notice, such goods shall be declared forfeited . (3) A t such tim e and place. the magistrate may. unle ss the owner of the goods or any person acting on his behal f or other person interested in the good s shows cause to th e contrary, de clare suc h good s to be forfeited to the Government. (4) Any good s declared to be forfeited under this section shall, without compensation, vest in the Government and may. by direction of the Minister resp onsible for finance. be sold or destroyed or appropriated to the Government. (As am ended by G.N. No. 153 of 1964) Forfeiture