Under section 4(2)(k), seizure and forfeiture can be done:

Section 4(2)(k) outlines the procedure for seizure and forfeiture, emphasizing due process. The correct option, B) After giving opportunity of being heard and recording reasons in writing, is accurate as it upholds fundamental principles of natural justice. This ensures fairness, transparency, and accountability, preventing arbitrary actions by requiring that individuals have a chance to present their case and that decisions are documented. Distractor A, Without giving notice, violates due process. Distractor C, Only with court order, is too restrictive, as administrative actions often allow seizure with proper procedure. Distractor D, Without written record, lacks transparency and makes review impossible.