law: Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
  10. Procedure in relation to certain trust
  
  properties -
  In the case of any person referred to in clause(vi)
  
  of Explanation 3 of sub-section (2), if the competent authority, on the basis
  
  of the information and materials available to it, has reason to believe (the
  
  reasons for such belief to be recorded in writing) that any property held in
  
  trust is illegally acquired property, it may serve a notice upon the author of
  
  the trust or, as the case may be, the contributor of the assets out of or by
  
  means of which such property was acquired by the trust and the trustees,
  
  calling upon them within such time as may be specified in the notice which
  
  shall not ordinarily be less than thirty days, to explain the source of the
  
  money or other assets out of or by means of which such property was acquired
  
  or, as the case may be, the source of the money or other assets which were
  
  contributed to the trust for acquiring such property and thereupon such notice
  
  shall be deemed to be a notice served under section 6 and all the other
  
  provisions of this Act shall apply accordingly.
  Explanation. -  For the purposes of
  
  this section "illegally acquired property", in relation to any
  
  property held in trust, includes-
  1. Any property which if it had continued to
  
  be held by the author of the trust or the contributor or such property to the
  
  trust would have been illegally acquired property in relation to such author or
  
  contributor;
  2. Any property acquired by the trust out of
  
  any contributions made by any person which would have been illegally acquired
  
  property in relation to such person had such person acquired such property out
  
  of such contributions.