Section 15(2) in The Orissa Special Courts Act, 2006
(2)Where the authorised officer specifies that some of the money or property or both referred to in the show cause notice are acquired by means of the offence, but is not able to identify specifically such money or property, then it shall be lawful for the authorised officer to specify the money or property or both which, to the best of his judgement, have been acquired by means of the offence and record a finding, accordingly, under Sub-section (1).
