Section 30. Payment of sales tax,etc., short paid or erroneously refunded and payments by instalments; (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION

Section 30. Payment of sales tax,etc., short paid or erroneously refunded and payments by instalments;

[Ins. Act A1058:s.13]
(1) Where -

(a) the whole or any part of any sales tax, penalty or other moneys payable under this Act has not been paid; or

(b) the whole or any part of any sales tax, penalty or other moneys after having been paid has been erroneously refunded,

then, provided a demand is made within three years from the date on which the sales tax, penalty or other moneys were payable, or the deficient sales tax, penalty or other moneys were paid, or the refund was made, as the case may be, the person -

(aa) liable to pay -

(i) the sales tax, penalty or other moneys; or

(ii) the deficient sales tax, penalty or other moneys; or

(bb) to whom the refund was erroneously made,

shall pay the sales tax, penalty or other moneys, or the deficient sales tax, penalty or other moneys, or repay the refund erroneously paid to him, as the case may be.

[Ins. Act A1058:s.13]

(1AA) Without prejudice to subsection (1) , any goods belonging to the person referred to in subsection (1) which may be in Excise or Customs control or at a place or places specified in the licence issued under section 13 may be seized until the sales tax, penalty or other moneys, or the deficient sales tax, penalty or other moneys, are paid, or the refund erroneously paid to him is repaid.

[Ins.Act A1058:s.13]

(1A) The Director General may allow the sales tax or penalty referred to in subsection (1) to be paid by instalments, under such circumstances as may be prescribed by regulations made under this Act, in such amounts and on such dates as he may determine; and where the amount of sales tax is allowed to be paid by instalments under this subsection, section 24(b) shall not be applicable to such amount as from the date the Director General allows such payment by instalments.

[Subs.Act A1058:s.13]

(1B) If there is a default in payment of any one instalment under subsection (1A) on its due date for payment of the balance of amount payable then the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that balance and the surcharge shall be recoverable as if it were due and payable under this Act.

[Subs. Act A1058:s.13]

(1C) Nothing in subsections (1A) and (1B) shall prejudice the exercise of the rights and power under this section by the Director General to seize or sell any goods belonging to the person liable to pay such sales tax penalty or other moneys for recovery of the amount payable under subsections (1) and (1B) or any outstanding balance thereof.

[Subs.Act A1058:s.13]

(2) Should the sales tax penalty or other moneys or deficiency, or the refund to be repaid remain unpaid, as the case may be, the Director General may after giving not less than 30 days' notice in writing to the owner or his agent (if the name and address of such owner or agent is known to him) or after due notice in the Gazette (if the name and address of such owner or agent is not known to him) sell such goods

[Subs. Act A1058:s.13]

(3) The proceeds of the sale of any such goods shall be applied to the payment of the sales tax penalty, penalty and other moneys or recovery of the amount due or other charges which may be due in respect of selling off such goods, and the surplus if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the Consolidated Fund.

[Subs. Act A1058:s.13]

(4) If at the sale of any such goods no sufficient bid is forthcoming to defray the sales tax penalty, any other moneys payable or deficient sales tax penalty or other moneys payable or the refund erroneously paid, as the case may be, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Director General may direct.

[Subs.Act A1058:s.13]

(5) Every auction sales shall under this section be conducted by or in the presence of a senior officer of sales tax.