Sales Tax Act 1972 (Act 64) Section 15. Powers of Minister to fix the rates of sales tax by orders to be approved by the House of Representatives.
[Subs. Act 293:s.48] (3) Where an order ceases to have effect in whole or in part as provided by subsection (2) of this section, then any sales tax levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to the provisions of subsection (4) of this section, be repayable to the person by whom such sales tax was paid. (4) Unless the Minister shall otherwise direct, no sales tax repayable under the provisions of subsection (3) of this section shall be repaid, unless the person entitled to such repayment makes a claim therefor to the Director General within one year from the day on which the order ceases to have effect in whole or in part as provided by subsection (2) of this section; and such claim shall be made in writing and shall contain such particulars as the Director General may, by general or special order, require. (5) If any question arises whether any particular goods are or are not included in a class of goods appearing in an order under subsection (1) of this section, such question shall be decided by the Director General. Copyright © 2001 PNMB-LawNet. All rights reserved. |