Section 140 Proceedings for detection of forged dies, etc.

Where information is given before a judge of the District Court that there is just cause for suspecting a person of committing one of the offences set out in section 139 the judge may issue a warrant to enable any premises belonging to or occupied by the suspected person, or any premises suspected of being used by the suspected person in the commission of the offence or for hiding any machinery, etc., used in the commission of the offence, to be searched.

Any machinery, etc., found during the search may be seized. On seizure the machinery, etc., must be delivered up to the Revenue Commissioners.

Relevant Date: Finance Act 2014