Sales Tax Act 1972 (Act 64)
PART IX - INSPECTION, SEARCH, SEIZURE AND ARREST



Section 40. Seizure of goods the subject of an offence.


(1) All goods, books, documents or things in respect of which the proper officer has reasonable cause to suspect that there has been committed any offence against this Act, or any violation of any of the provisions of this Act or of any condition subject to which any licence or permit has been granted under this Act, and any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft in which such goods may be found or which has been used in connection with such offence or violation, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by the proper officer.

(2) Whenever any goods, receptacle, package, vehicles, vessels or aircraft are seized under this Act, the proper officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by post at his place of abode, if known:

Provided that such notice shall not be required to be given where such seizure is made on the person or in the presence of the offender or the owner or his agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be.

(3) The provisions of this section relating to the seizure of-

    (a) any goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal the same;

    (b) any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessel or aircraft;

    (c) any vehicle shall apply also to all equipment thereof, and if an animal drawn vehicle, to any animal, by which the same is drawn.
(4) Any goods of a perishable nature, or any animals seized under the provisions of this section, may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.


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