Section 68D of NDPS Act, 1985 : Section 68D: Competent Authority

Explanation using Example

Imagine a scenario where the Central Government suspects that a particular individual is involved in drug trafficking and has accumulated wealth through illegal means. To investigate and take appropriate action against the individual's assets, the government decides to appoint a competent authority under Section 68D of The Narcotic Drugs and Psychotropic Substances Act, 1985.

In this case, the government publishes an order in the Official Gazette, authorizing a specific Commissioner of Income-tax to perform the functions of the competent authority. This Commissioner is now responsible for identifying and taking control of any properties that are believed to be acquired from drug trafficking proceeds.

As per the order, the Commissioner begins to investigate the financial records and assets of the suspected individual. If the investigation reveals that certain properties were indeed purchased with money earned from the illegal drug trade, the Commissioner can then take steps to seize or freeze those assets, preventing the individual from benefiting from their criminal activities.