Section 3(2) in The Criminal Law Amendment Ordinance, 1946
(2)Except where the offence of which the person is found guilty is an offence specified in item 1 or item 5 of the Schedule, when it appears that the offence has caused loss to more than one Government referred to in the Schedule or local authority, the Court shall in its order of conviction record a finding indicating the amount of loss sustained by each such Government or local authority.
