(1) For the purposes of proceedings taken:
(a) to recover a thing forfeited under Subdivision B; or
(b) for a declaration that a thing seized under paragraph 84(1)(ga) or (gb) is not forfeited under Subdivision B;
if a person has been convicted of an offence mentioned in paragraph 106A(1)(a) or (b), the person is taken, unless the contrary is proved, to have committed the offence.
(2) Subsection (1) does not apply in relation to a conviction:
(a) in respect of which a review or appeal (however described) has been instituted but not finally determined; or
(b) that has been quashed or set aside; or
(c) in respect of which a pardon has been given.