Sales Tax Act 1972 (Act 64)
PART XI - PROVISIONS AS TO TRIALS AND PROCEEDINGS



Section 51. Manner of seizure not to be enquired into on trial before court or on appeal to High Court.


On any trial before any court and in any proceedings on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.



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