26.
| (1) Where any person is convicted of an offence under this Act, any boat, vessel, vehicle or article (whether excisable or not) used in, or in connection with the commission of the offence shall, by virtue of such conviction, be forfeited to the State. |
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| (2) Any boat, vessel, vehicle or article forfeited to the State by the operation of subsection (1) shall vest absolutely in the State. Such, vesting shall take effect-
| | (a) after the expiration of the period within which an. appeal may be preferred to the Court of Appeal or a High Court established by Article 154P of the Constitution against the conviction : or | | |
| | (b) where an appeal has been preferred to the Court of Appeal or a High Court established by Article 154P of the Constitution against the conviction, upon the determination of such appeal, affirming or upholding the conviction | | |
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| (3) The Director-General or a person authorized by the Director-General shall take possession of any boat, vessel, vehicle or article vested in the State under subsection (2) any may sell or otherwise dispose of it as he may think fit. |
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Sri Lanka Consolidated Acts