14. Discharge of forfeiture order on appeal and quashing of conviction.

15. Payment instead of forfeiture order.

16. Application of procedure for enforcing fines.

17. Forfeiture order on abscondence.

Confiscation Orders

18. Confiscation order on conviction.

19. Rules for determining benefit and assessing value.

20. Statements relating to benefits from commission of scheduled offences.

21. Amount to be recovered under confiscation order.

22. Variation of confiscation order.

23. Court may lift corporate veil.

24. Enforcement of confiscation orders.

PART III

PROVISIONS FOR FACILITATING POLICE INVESTIGATIONS AND PRESERVING PROPERTY LIABLE TO FORFEITURE AND CONFISCATION ORDERS

Powers of Search and Seizure

25. Warrant to search land etc. for tainted property.

26. Restrictions on issue of search warrants.

27. Matters to be included in search warrants.

28. Police may seize other tainted property.

29. Record of property seized.

30. Return of property seized.

Restraining Orders

31. Application for restraining order.

32. Restraining orders.

33. Undertaking by Crown.

34. Notice of application for restraining order.

35. Service of restraining order.

36. Registration of restraining order.

37. Contravention of restraining order.

38. Duration of restraining order.

Review of Search Warrants and

Restraining Orders

39. Review of search warrants and restraining orders.

40. Automatic expiry of restraining orders.

41. Disposal of property seized or dealt with.

Production Orders, and other information

gathering powers

42. Production and inspection orders.

43. Scope of police powers under production order etc.

44. Evidential value of information.

45. Variation of production order.

46. Failure to comply with production order.

47. Search warrant to facilitate investigations.

Monitoring Orders

48. Monitoring orders.

49. Monitoring orders not to be disclosed.

Obligations of Financial Institutions

50. Retention of records of financial institutions.

51. Register of original documents.

52. Communication of information to law enforcement authorities.

53. Protection for financial institution.

54. Interpretation.

Order for Disclosure of Tax Information

55. Application for disclosure of tax information.

56. Order for disclosure.

57. Objection to disclosure of tax information.

58. Evidential value of copies.

59. Further disclosure.

60. Disclosure of reformation and documents held by Government departments.

61. Money laundering.

62. Possession of property derived from unlawful activity.

63. Organised fraud.

64. Rules for establishing mens rea.

65. Stealing by persons in public service or by police.

66. Embezzlement by persons in public service or by police.

67. Form of warrant of commitment and indictment.

68. Fraudulent misappropriation of property.

69. Persons under powers of attorney fraudulently selling property.

70. Agents obtaining advances on the property of their principals.

71. Trustee fraudulently disposing of property.

72. Fraudulent appropriation of property by directors, etc., of companies.

PART V

Miscellaneous

73. Amendment of Schedule.

74. Standard of Proof.

75. External forfeiture orders and confiscation orders.

76. Compensation.

77. Regulations.

78. Costs.

79. Non-Liability of Public Trustee.

80. Operation of other laws not affected.

81 Commencement.

SCHEDULE

GRENADA

ACT NO. 27 OF 1992

I assent,

REGINALD OSWALD PALMER

Acting Governor-General.

An Act to provide for the forfeiture or confiscation of the proceeds of certain crimes and for connected or related matters.

[31st July, 1992].

Be it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Senate and House of Representatives of Grenada, and by the authority of the same as follows:

The principal objects of this Act are

( a)

to deprive persons of the proceeds of, and the benefits derived from, the commission of scheduled offences;

( b)

to provide for the forfeiture of property used in, or in connection with, or for the purpose of facilitating, the commission of scheduled offences;

( c)

to provide for the forfeiture of property derived, obtained or realised directly or indirectly from the commission of scheduled offences;

( d)

to provide for the making of confiscation orders in respect of property shown to have been derived, obtained or realised directly or indirectly from the commission of scheduled offences;

( e)

to enable law enforcement authorities to trace such proceeds, benefits and property.

(2) For the purpose of this Act, a person is to be taken to be convicted of a scheduled offence if

( a)

he is convicted, whether summarily or on indictment, of the offence;

( b)

he is charged with the offence and is found guilty but is discharged without conviction; or

( c)

a court with his consent takes the scheduled offence, of which he has not been found guilty, into account in sentencing him for another offence.

(3) In this Act "realisable property" means, subject to subsection (4),

( a)

any property held by a person who has been convicted of, or charged with, a scheduled offence; or

( b)

any property held by a person to whom a person so convicted or charged has directly or indirectly made a gift caught by this Act.

(5) For the purposes of sections 20 and 21 the amount that might be realised at the time a confiscation order is made against a person is the total of the values at that time of all the realisable property held by the person, less the total amounts payable in pursuance of an obligation, where there is an obligation having priority at that time, together with the total of the values at that time of all gifts caught by this Act.

(6) For the purposes of subsection (5), an obligation has priority at any time if it is an obligation of the person to

( a)

pay an amount due in respect of a fine, or other order of a court, imposed or made on conviction of an offence where the fine was imposed or the order was made before the confiscation order; or

( b)

pay an amount due in respect of any tax, rate, duty, cess or other impost payable under any enactment for the time being in force;

( c)

pay any other civil obligation as may be determined by the Court.

(8) References in this Act to the value of any property at the time of its transfer ("the material time") are references to

( a)

the value of .the property to the recipient when he receives it, adjusted to take account of subsequent changes in the value of money; or

( b)

where subsection (9) applies, the value there mentioned,

whichever is the greater.

(10) Subject to subsection (14), references in this Act to the value of a gift at the time it is given ("the material time") are references to

( a)

the value of the gift to the recipient when he receives it, adjusted to take account of subsequent changes in the value or money; or

( b)

where subsection (11) applies, the value there mentioned;

whichever is the greater.

(11) Subject to subsection (14), where at the material time a person holds

( a)

property which he received, not being cash; or

( b)

property which, in whole or in part, directly or indirectly represents in his hands the property which he received,

the value referred to in subsection (10) is the value to him at the material time of the property mentioned in paragraph ( a) of this subsection or the value of the property mentioned in paragraph ( b) of this subsection so far as it so represents the property which he received.

(13) The reference in subsection (12) to "an offence to which the proceedings for the time being relate" includes, where the proceedings have resulted in the conviction of the person, a reference to any offence which the Court takes into consideration when determining sentence.

(4) Where an application under this section is finally determined, no further application for a forfeiture order or a confiscation order may be made in respect of the offence for which the person was convicted unless the Court gives leave for the making of a new application on being satisfied

( a)

that the property or benefit to which the new application relates was identified after the previous application was determined; or

( b)

that necessary evidence became available after the previous application was determined; or

( c)

that it is in the interests of justice that the new application be made.

(2) Where the Director of Public Prosecutions applies for a confiscation order against a person

( a)

the Director of Public Prosecutions must give the person no less than 14 days written notice of the application; and

( b)

the person may appear and adduce evidence at the hearing of the application.

(2) Where the Director of Public Prosecutions applies to amend an application for a forfeiture order and the amendment would have the effect of including additional property in the application for the forfeiture order he must give no less than 14 days written notice of the application to amend to any person who he has reason to believe may have an interest in the property to be included in the application for the forfeiture order.

(3) Any person who claims an interest in the property to be included in the application for the forfeiture order may appear and adduce evidence at the hearing of the application to amend.

(4) Where the Director of Public Prosecutions applies to amend an application for a confiscation order against a person and the effect of the amendment would be to include an additional benefit in the application for the confiscation order he must give the person no less than 14 days written notice of the application to amend.

(3) Where the Court orders that property, other than money, be forfeited to the Crown, the Court shall specify in the order the amount that it considers to be the value of the property at the time when the order is made.

(5) Where the Court makes a forfeiture order the Court may give such directions as are necessary or convenient for giving effect to the order.

(3) Where the Court makes a forfeiture order against property

( a)

the property shall not, except with the leave of the Court, and in accordance with any directions of the Court, be disposed of, or otherwise dealt with by or on behalf of the Crown, before the relevant appeal date; and

( b)

if, after the relevant appeal date, the order has not been discharged, the property may be disposed of and the proceeds applied or otherwise dealt with in accordance with the directions of the Attorney-General.

(4) Without limiting the generality of subsection (3) ( b) the directions that may be given pursuant to that subsection include a direction that property is to be disposed of in accordance with the provisions of any enactment specified in the direction.

(3) Subject to subsection (4), where a forfeiture order has already been made directing the forfeiture of property, a person who claims an interest in the property may before the end of the period of 12 months commencing on the day on which the forfeiture order is made, apply under this subsection to the Court for an order under subsection (2).

(5) A person who makes an application under subsection (1) or (3) must give no less than 14 days written notice of the making of the application to the Director of Public Prosecutions, who shall be a party to any proceedings in the application.

(6) An applicant or the Director of Public Prosecutions may in accordance with the rules of court, appeal to the Court of Appeal from an order made under subsection (2).

(7) The Public Trustee shall, on application made by any person who has obtained an order under subsection (2), and where the period allowed by the rules of court with respect to the making of appeals has expired without an appeal being lodged by the Director of Public Prosecutions under subsection (6) or where such an appeal by the Director of Public Prosecutions has been dismissed,

( a)

direct that the property or the part thereof to which the interest of the applicant relates be returned to the applicant; or

( b)

direct than an amount equal to the value of the interest of the applicant, as declared in the order, be paid to the applicant.

(2) Where a forfeiture order against property is discharged as provided for in subsection (1) or by the Court hearing an appeal against the making of the order any person who claims to have an interest in the property immediately before the making of the forfeiture order may apply to the Public Trustee in writing for the transfer of the interest to the person.

(3) On receipt of an application under subsection (2) the Public Trustee shall

( a)

if the interest is vested in the Crown, give directions that the property or part thereof to which the interest of the applicant relates be transferred to the person; or

( b)

in any other case, direct that there be payable to the person an amount equal to the value of the interest as at the time the order is made.

(4) In the exercise of his powers under this section and section 13 the Public Trustee shall have the power to do, or authorise the doing of, anything necessary or convenient to effect the transfer or return of property, including the execution of any instrument and the making of an application for the registration of an interest in the property on any appropriate register.

( b)

has been transferred to a third party in circumstances which do not give rise to a reasonable inference that the title or interest was transferred for the purpose of avoiding the forfeiture of the property;

( c)

is located outside Grenada;

( d)

has been substantially diminished in value or rendered worthless; or

( e)

has been commingled with other property that cannot be divided without difficulty,

the Court may, instead of ordering the property or part thereof or interest therein to be forfeited, order the person to pay to the Crown an amount equal to the value of the property, part or interest.

(2) The provisions of sections 10(2), (3), (4) and (5), 11, 12, and 13 shall apply to a forfeiture order on abscondence made under subsection (1) of this section with such modifications as are necessary to give effect to this section.

(3) The Court shall not make a confiscation order under this section

( a)

until the period allowed by the rules of court for the lodging of an appeal against conviction has expired without such an appeal having been lodged; or

( b)

where an appeal against conviction has been lodged, until the appeal lapses in accordance with the rules of Court or is finally dismissed, whichever is the later date.

(5) If evidence is given at the hearing of the application that the value of the person's property at any time after the commission of the scheduled offence exceeded the value of the person's property before the commission of the offence, then the Court shall, subject to subsection (6), treat the value of the benefits as being not less than the amount of the excess.

(6) If, after the evidence of the kind referred to in subsection (5) is given, the person satisfies the Court that the whole or part of the excess was due to causes unrelated to the commission of the scheduled offence, subsection (5) shall not apply to the excess or, as the case maybe, that part.

(2) Where

( a)

a statement is tendered under subsection (1) ( a), and

( b)

the Court is satisfied that a copy of that statement has been served on the person,

the Court may require the person to indicate to what extent he accepts each allegation in the statement and, so far as he does not accept any such allegation, to indicate any matters he proposes to rely on.

(4) Where

( a)

the person tenders to the court a statement as to any matters relevant to determining the amount that might be realised at the time the confiscation order is made; and

( b)

the Director of Public Prosecutions accepts to any extent any allegation in the statement,

the Court may, for the purposes of that determination, treat the acceptance of the Director of Public Prosecutions as conclusive of the matters to which it relates.

(5) An allegation may be accepted or a matter indicated for the purposes of this section either—

( a)

orally before the Court; or

( b)

in writing in accordance with rules of court.

(6) An acceptance by a person under this section that he received any benefits from the commission of a scheduled offence is admissible in any proceedings for any offence

.

(2) Where the Court is satisfied with respect to any matter relevant for determining the amount which might be realised at the time the confiscation order is made (whether by an acceptance under section 20 or otherwise) the Court may issue a certificate giving the Court's opinion as to the matters concerned, and shall do so if satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount that the Court assesses to be the value of the person's benefit from the offence or, if more than one, all the offences in respect of which the confiscation order may be made.

(3) Where the Court, for the purposes of making a confiscation order against a person, treats particular property as the person's property pursuant to subsection (1), the Court may, on application by the Director of Public Prosecutions, make an order declaring that the property is available to satisfy the order.

(4) Where the Court declares that property is available to satisfy a confiscation order

( a)

the order may be enforced against the property as if the property were property of the person against whom the order is made; and

( b)

a restraining order may be made in respect of the property as if the property were property of the person against whom the order is made.

( c)

a time, not being later than twenty-eight days, upon which the warrant ceases to have effect; and

( d)

a statement as to whether entry is authorised to be made at any time of the day or night, or during specified hours of the day or night.

(2) A magistrate shall, on application, order that a copy of the report be provided

( a)

to the person from whom the property was seized; and

( b)

to any other person who appears to the magistrate to have an interest in the property.

(3) A request under subsection (2) by a person other than the person from whom the property was seized shall be in writing and supported by affidavit sworn to by the person making the request.

(3) Where

( a)

at the time when the property was seized, an information had not been laid in respect of a scheduled offence,

( b)

the property has been seized under section 28 otherwise than because it may afford evidence as to the commission of an offence, and

( c)

at the end of the period of 48 hours after the time when the property was seized, an information has not been laid in respect of a scheduled offence,

the Commissioner shall, subject to subsections (5) and (6), arrange for the property to be returned to the person from whose possession it was seized as soon as practicable after the end of that period.

(7) Where the Commissioner applies to the Court for an order under subsection (6), a witness shall not be required to answer any question or to produce any document if the Court is satisfied that the answering of the question or the production of the document may prejudice the investigation of, or the prosecution of a person for, an offence.

(9) Where

( a)

property has been seized under section 28, and

( b)

while the property is in the possession of the Commissioner a forfeiture order is made in respect of the property,

the Commissioner shall deal with the property as directed by the order.

(3) In determining whether there are reasonable grounds for believing that property is subject to the effective control of the defendant the Court may have regard to the matters referred to in section 23 (2).

(4) Where the Public Trustee or other person appointed under subsection (1) (ii) ( a), is given a direction in relation to any property, the Public Trustee or that other person may apply by summons to the Court for directions on any question respecting the management or preservation of the property under this control.

(5) An application under subsection (4) shall be served upon all persons interested in the application or such of them as the Court thinks expedient and all such persons shall be at liberty to appear at the hearing and be heard.

(6) The Public Trustee or other person appointed under subsection (1) (ii) ( a), in acting on directions given by the Court, shall be deemed to have discharged his duty in the subject matter of the application.

(2) For the purposes of this section, the Director of Public Prosecutions may, after consultation with the Attorney-General, on behalf of the Crown, give to the Court such undertakings with respect to the payment of damages or costs, or both, as are required by the Court.

(2) Where a restraining order is made against property and the property is disposed of, or otherwise dealt with, in contravention of the restraining order, and the disposition or dealing was not for sufficient consideration or not in favour of a person who acted in good faith and without notice, the Director of Public Prosecutions may apply to the Court that made the restraining order for an order that the disposition or dealing be set aside.

(3) Where the Director of Public Prosecutions makes an application under subsection (2) in relation to a disposition or dealing, the Court may

( a)

set aside the disposition or dealing as from the day on which the disposition or dealing took place; or

( b)

set aside the disposition or dealing as from the day of the order under this subsection and declare the respective rights of any persons who acquired interests in the property on or after the day on which the disposition or dealing took place, and before the day of the order under this subsection.

( c)

a forfeiture order or a confiscation order, as the case may be, is made in respect of property which is the subject of the restraining order; or

( d)

the property which is the subject of the order becomes forfeited to the Crown under any other enactment.

(6) On an application made to the Court under subsection (1) ( b), the Court may order that the applicant be permitted to examine the property subject to such terms as appear to the Court to be necessary or desirable to ensure that the property is safeguarded and preserved for the purpose for which it may subsequently be required.

(2) An application under subsection (1) shall be made ex parteand shall be made in writing and be accompanied by an affidavit.

(4) In determining to treat a document relevant to identifying, locating or quantifying property referred to in subsection (3) as a document in respect of which an order may be issued under subsection (5), the Judge may have regard to the matters referred to in section 23 (2).

(5) Where an application is made under subsection (1) for an order against a person, the Judge may, subject to subsections (6) and (7), make an order requiring that person to

( a)

produce to a police officer any documents of the kind referred to in subsection (1) that are in the person's possession or control; or

( b)

make available to a police officer for inspection, any documents of the kind referred to in subsection (1) that are in the person's possession or control.

(7) A Judge shall not make an order under this section unless

( a)

the applicant or some other person has given the Judge, either orally or by affidavit, such information as the Judge requires concerning the grounds on which the order is sought; and

( b)

the Judge is satisfied that there are reasonable grounds for making the order.

(8) An order that a person produce a document or documents to a police officer shall specify the time when, and the place where, the document is or the documents are to be produced.

(9) An order that a person make a document or documents available to a police officer for inspection shall specify the time or times when the document is or the documents are to be made available.

(2) Where a document is made available to a police officer for inspection pursuant to an order under section 42, the police officer may

( a)

inspect the document;

( b)

take extracts from the document; or

( c)

make copies of the document.

(3) Where a police officer retains a document pursuant to an order under section 42, the police officer shall

( a)

give the person to whom the order was addressed a copy of the document certified by the police officer in writing to be a true copy of the document retained; and

( b)

unless the person has received a copy of the document under paragraph ( a), permit the person to

(i) inspect the document;

(ii) take extracts from the document; or

(iii) make copies of the document.

(2) For the purposes of subsection (1), proceedings on an application for a restraining order, a forfeiture order or a confiscation order are not criminal proceedings.

(3) A person is not excused from producing or making available a document when required to do so by an order under section 42 on the grounds that

( a)

the production or making available of the document might tend to incriminate the person or make the person liable to a penalty; or

( b)

the production or making available of the document would be in breach of an obligation, whether imposed by enactment of otherwise, of the person not to disclose the existence or contents of the document.

(2) An offence against subsection (1) is punishable upon conviction by the Court by

( a)

a fine of $50,000 or imprisonment for a period of 3 years, or both, where the offender is a natural person;

( b)

a fine of $300,000, where the offender is a body corporate.

(2) Where an application is made under subsection (1) for a search warrant, the Judge may, subject to subsections (3) and (4), issue a warrant authorising a police officer (whether or not named in the warrant) with such assistance and by such force as is necessary and reasonable

( a)

to enter the premises, place or thing;

( b)

to search the premises, place or thing for documents of the kind referred to in subsection (1); and

( c)

to seize and retain any document found in the course of the search that in the opinion of the police officer is likely to be of substantial value (whether by itself or together with other documents) to the investigation in respect of which the application is made.

(5) A search warrant under this section shall state

( a)

the purpose for which the warrant is issued, including a reference to the scheduled offence that has been, or is believed to have been, committed;

( b)

whether entry is authorised to be made at any time of the day or night or during specified hours of the day or night;

( c)

a description of the kind of documents authorised to be seized; and

( d)

the date, not being later than 28 days after the day of issue of the warrant, upon which the warrant ceases to have effect.

(7) In this section the expression "item subject to legal privilege" means

( a)

communications between an attorney-at-law and his client; and

( b)

communications made in connection with or in contemplation of legal proceedings and for the purposes of these proceedings,

being communications which would in legal proceedings be protected from disclosure by virtue of any rule of 1 relating to the confidentiality of communications;

premises" includes any place and in particular any building, receptacle, vehicle, aircraft, boat or ship.

(4) A monitoring order shall apply in relation to transactions conducted during the period specified in the order, being a period commencing not earlier than the day on which notice of the order is given to the financial institution and ending not later than 3 months after the date of the order.

(5) A Judge shall not make a monitoring order unless he is satisfied that there are reasonable grounds for suspecting that the person in respect of whose account the information is sought

( a)

has committed, or is about to commit a scheduled offence;

( b)

was involved in the commission, or is about to be involved in the commission of a scheduled offence; or

( c)

has benefitted directly or indirectly, or is about to benefit directly or indirectly, from the commission of a scheduled offence.

(7) Where a financial institution is, or has been, subject to a monitoring order, the fact that the monitoring order has been made shall be disregarded for the purposes of the application of sections 61 and 62 in relation to the institution.

(8) Where a financial institution that has been given notice of a monitoring order knowingly

( a)

contravenes the order; or

( b)

provides false or misleading information in purported compliance with the order

the institution commits an offence against this subsection and is liable on conviction by the Court to a fine of $500,000.

(9) A reference in this section to a transaction conducted through an account includes a reference to

( a)

the making of a fixed term deposit;

( b)

in relation to a fixed term deposit, the transfer of the amount deposited or any part thereof, at the end of the term; and

( c)

the opening, existence or use of a deposit box held by the institution.

(3) Nothing in subsection (2) prevents the disclosure by a person referred to in subsection (1) ( c) of the existence or operation of a monitoring order

( a)

for the purposes of, or in connection with, legal proceedings; or

( b)

in the course of proceedings before a court.

(4) A person referred to in subsection (1) ( b) shall not be required to disclose to any court the existence or operation of a monitoring order.

(6) A reference in this section to disclosing the existence or operation of a monitoring order to a person includes a reference to disclosing information to the person from which that person could reasonably be expected to infer the existence or operation of the monitoring order.

(2) For the purposes of this section, the expression "minimum retention period" means,

( a)

where the document relates to the opening of an account with the institution, the period of 7 years after the day on which the account is closed;

( b)

where the document relates to the opening by a person of a deposit box held by the institution, the period of 7 years after the day on which the deposit box ceases to be used by the person; and

( c)

in any other case, the period of 7 years after the day on which the transaction takes place.

(4) A financial institution required to retain documents under this section shall retain them on microfilm or in such other manner that makes retrieval of the information contained in the documents or the documents as the case may be reasonably practicable.

(5) A financial institution that contravenes subsection (1) or (4) commits an offence against this section and is liable, on summary conviction, to a fine of $10,000.

(6) This section does not limit any other obligation of a financial institution to retain documents.

(2) An action, suit or proceedings does not lie against

( a)

a financial institution, or

( b)

an officer, employee or agent of the institution acting in the course of the person's employment or agency

in relation, to an action taken by the institution or person pursuant to subsection (1).

( d)

a trust company, finance company or deposit taking company, recognised by the Ministry responsible for Finance as such.

(2) A copy of an order made by a Judge under this section shall be served on the Commissioner of Inland Revenue in such manner as the Judge directs.

(3) A Judge who makes an order under this section may, on application by the Commissioner of Inland Revenue or by the Director of Public Prosecutions, extend the period within which the order is to be complied with.

(2) Where an objection to the disclosure of information or a document is made under subsection (1) the objection may be determined on application by the Commissioner of Inland Revenue or the Director of Public Prosecutions to a Judge in Chambers made not later than 14 days from the date of the objection.

(3) A Judge who is to determine an objection pursuant to subsection (2) may, if the Judge considers it necessary, examine the information or document in relation to which the objection is made and shall grant the objection and order that disclosure of the information or document be refused where the Judge is satisfied as to any of the grounds mentioned in subsection (1).

(4) An appeal lies from a determination under subsection (2) to the Court of Appeal and shall be brought within 14 days from the date of the determination appealed from or within such further time as the court of Appeal considers appropriate in the circumstances.

No person to whom information or documents have been disclosed or provided pursuant to an order under section 56 shall further disclose the information or documents except for the purposes of the investigation in relation to which the order was made, and proceedings under this Act.

(3) A person shall be taken to engage in money laundering where

( a)

the person engages, directly or indirectly, in a transaction that involves money or other property, that is proceeds of crime; or

( b)

the person receives, possesses, conceals, disposes of, or brings into Grenada any money or other property that is proceeds of crime,

and the person knows or ought reasonably to know, that the money or other property is derived, obtained or realised, directly or indirectly from some form of unlawful activity.

(2) Where it is necessary, for the purposes of this Act, to establish the state of mind of a person in relation to conduct deemed by subsection (3) to have been engaged in by that person, it is sufficient to show that a servant or agent of that person, being a servant or agent by whom the conduct was engaged in within the scope of this actual or apparent authority, had that state of mind.

(4) A reference in this section to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of that person and that person's reasons for his intention, opinion, belief or purpose.

(2) Nothing in this section shall apply to or affect any trustee on any express trust created by a deed or will or any mortgagee of any property real or personal, in respect of any act done by the trustee or mortgagee in relation to the property comprised in or affected by any such trust or mortgagee.

(2) Every clerk or other person who knowingly and willfully acts and assists in making any such consignment, deposit, transfer or delivery or in accepting or procuring such advance described in subsection (1) shall be guilty of a misdemeanour and being convicted thereof shall be liable to imprisonment for seven years.

Any person, being a director, member or officer of any body corporate or public company, who fraudulently takes or applies for his own use or benefit or for any use or purposes other than the use or purposes of such body corporate or public company, any of the property of such body corporate or public company shall be guilty of a misdemeanour and being convicted thereof shall be liable to imprisonment for seven years.

(4) The Court shall not register an external forfeiture order or an external confiscation order unless

( a)

the Court is satisfied that at the time of registration the order is in force in the designated country and is not subject to appeal there; and

( b)

the Court is satisfied, where the person against whom the order was made did not appear in the proceedings in the designated country, that he received notice of those proceedings in sufficient time to enable him to defend them; and

( c)

the Court is of opinion that enforcing the order in Grenada would not be contrary to the interests of justice.

(5) In subsection (4), "appeal" includes proceedings by way of discharging or setting aside a judgment, an application for a new trial or for at stay of execution.

(6) The Court shall cancel the registration of an external forfeiture order or an external confiscation order if it appears to the Court that the order has been satisfied.

(7) In relation to an external forfeiture order or an external confiscation order registered under this section, sections 31 to 38 shall have effect, subject to such modifications as may be specified in the order under this section, as they have effect in relation to a forfeiture order or a confiscation order.

(9) An order varying or revoking a previous order under this section may contain such incidental, consequential and transitional provisions as the Attorney-General considers expedient.

(11) An order under this section is subject to affirmative resolution.

(2) Regulations made under subsection (1) shall be subject to affirmative resolution.