Findings of the Competent Authority

The Competent Authority may, after considering the reply, if any, to the notice issued under Section 102 and the materials before it and after giving the person affected, a reasonable opportunity of being heard, by order, record a finding whether all or any of the properties in question are illegally acquired properties :\nProvided that if the person affected does not appear before the competent authority or represent his case before it within a period of thirty days specified in the aforesaid notice, the Competent Authority may proceed to record a finding under this Sub\- section exparte on the basis of the evidence available before it.