Section 11. Failure to comply with condition subject to which exemption or refund was granted. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART IV - EXEMPTIONS AND REFUND

Section 11. Failure to comply with condition subject to which exemption or refund was granted.

If-

(a) any goods in respect of which an order has been made under section 8 are subsequently disposed of contrary to any condition to which such exemption was made subject; or

(b) any person to whom an exemption has been granted or refund directed under this Part fails or ceases to comply with any condition subject to which such exemption was granted or refund directed, as the case may be,

then such sales tax shall be payable and any person found in possession of such goods, or the person to whom the exemption was granted, or refund has been directed, shall be jointly and severally liable to pay such sales tax.

[Subs. Act 328:s.42]