26 (2) The Unit shall issue written directions by way of circular to officers commanding every police district— (a) identifying the financial institutions and branches at which the Unit operates the Detained Cash Trust Account; and (b) prescribing the procedures and details relating to the application of subsection (6). (3) Before seizing any cash in terms of this Part, a police officer or inspector shall afford a defendant (if he or she is present or can be readily contacted) an opportunity to show good cause why the cash should not be seized. (4) Where a police officer or inspector seizes or intends to seize any cash in terms of this Part, the police officer— (a) shall, if the defendant is present at the place where it is found— (i) count the cash in the presence of the defendant at the place where it is found, and— A. issue to the defendant a receipt for the amount of cash thus counted and remove the cash to the nearest police station; or B. desist from seizing the cash where the amount of it does not exceed the lawful amount prescribed in respect of the cash detainable offence concerned; or (ii) request the defendant to count it in the presence of the police officer or inspector at the place where it is found, after which the police officer or inspector— A. shall issue to the defendant a receipt for the amount of cash thus counted and remove the cash to the nearest police station; or B. desist from seizing the cash where the amount of it does not exceed the lawful amount prescribed in respect of the cash detainable offence concerned; (b) shall, if the defendant is present at the place where it is found but the cash is of such amount as to render the counting of it on the spot impractical— (i) request the defendant to accompany the police officer or inspector with the cash to the nearest police station for the purpose of witnessing its deposit in a secure place; and (ii) inform the defendant of a time, not later than forty-eight hours after the cash is thus deposited, when he or she, or another person authorised by him or her in writing, may be present at the police station for the purpose of witnessing the counting of the cash and collecting a receipt for the amount of cash thus counted; (c) shall, if the defendant is present at the place where it is seized but the cash is found in such a place or such circumstances as to render the counting of it on the spot impractical, request the defendant to accompany the police officer or inspector with the cash to the nearest police station, whereupon— (i) subparagraph (i) or (ii) of paragraph (a) shall apply to the counting of the cash,