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



Section 54. Court to order disposal of goods seized.


(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which a prosecution with regard thereto has been held.

(2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, notwithstanding that no person may have been convicted of such offence.



Copyright © 2001 PNMB-LawNet. All rights reserved.