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



Section 53. Goods liable to seizure liable to forfeiture.


(1) All goods liable to seizure under the provisions of this Act shall be liable to forfeiture.

(2) For the purpose of this section and of sections 54, 55, 56, 58 and 60 the word "goods" shall be deemed to include receptacles, conveyances, vessels and aircraft.

(3) All things forfeited shall be delivered to the Director General and shall be disposed of in accordance with his directions.



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