Section 76 of ITA, 2000 : Section 76: Confiscation
ITA, 2000
JavaScript did not load properly
Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.
Explanation using Example
Let's consider a hypothetical situation where John, a software engineer, uses his personal computer to create and spread a malicious virus, causing significant damage to various networks and systems. This act is a clear violation of the Information Technology Act, 2000. According to Section 76 of the Act, John's personal computer, including all related accessories like his external hard drives and CDs, can be confiscated by the authorities.
However, if John's roommate, Mike, who also occasionally uses the same computer but had no idea about John's activities, is found in possession of the computer during the investigation, the court may decide not to confiscate the computer. This is because Mike is not responsible for the contravention of the provisions of the Act. Instead, the court may impose other penalties on John as deemed fit under the Act.