63. Release of things seized

(1) if any equipment, instrument, material, book, record, account, document or thing has been seized under this Act, the Registrar who effected the seizure, may at any time after that release the equipment, instrument, material, book, record, account, document or thing to the person as he determines to be lawfully entitled to the equipment, instrument, material, book, record, account, document or thing if he is satisfied that the equipment, instrument, material, book, record, account, document or thing is not otherwise required for the purpose of any proceedings under this Act or its subsidiary legislation, or for the purpose of any prosecution under any other written law, and in such event neither the Registrar nor the Federal Government or any person acting on behalf of the Registrar or Government shall be liable to any proceedings by any person if the seizure and the release of the equipment, instrument, material, book, record, account, document or thing had been effected in good faith.

(2) A record in writing shall be made by the Registrar effecting the release of any equipment, instrument, material, book, record, account, document or thing under subsection (1) specifying in detail the circumstances of and the reason for the release and he shall send a copy of the record to the Public Prosecutor and to the inspector-General of Police within seven days of the release.

Services

Our Services

Assurance

Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor

READ MORE

Taxation

Enhancing a stakeholder value is a fundamental concept, which drives every management effort in the modern business environment. Progressive and bot

READ MORE

Advisory

Managing Risk to enhance performance to truly manage risk, it is vital to enable the right frameworks. We help enhance your business perfo

READ MORE
CONSULTATION

ASK A QUERY