Commentary on Sections Part 3.Tobacco and Nicotine Products Chapter 1 - Smoking Section 26 - Appropriated property: compensation
52.This section provides a right for a person affected by the taking possession of property under section 23(1)(c) to apply to a magistrates’ court for compensation. Where the circumstances set out in subsection (2) are satisfied (i.e. that the person has suffered loss or damage as a consequence of the property being taken and the loss or damage is not due to their neglect or failure to act), the court may order the enforcement authority to pay compensation to the applicant.