(1) Where any notice of claim has been given in respect of anything seized, the Accountant General shall take legal proceedings for its forfeiture against the claimant who shall be the defendant in the cause.
(2) If any act is done for the doing of which a licence or permit or authority is required, the onus of proving the existence of the licence or permit or authority shall be upon the defendant.
(3) At the hearing the Accountant General may appear in person or by counsel or by a revenue officer, or by a police officer, or other person authorised by the Accountant General in writing to that effect.
(4) At the hearing the onus of proving ownership of the thing seized and its exemption from forfeiture shall be on the defendant.