121. Fine in lieu of forfeiture.

Where a Court makes a declaration of forfeiture under this Chapter in respect of any property and it is a case where, in the opinion of the Court, it is not practicable for any reason to take possession of the property, the Court may, in lieu of making an order for forfeiture, make an order requiring the person affected to pay, by way of penalty, an amount equal to the value of the property.