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



Section 56. Minister may order return of goods seized.


(1) The owner or any person having a beneficial interest in any goods seized may, before the expiration of one calendar month from the date of the forfeiture of such goods, or from the date on which such goods shall be deemed to be forfeited, as the case may be, make application to the Minister for the return of such goods.

(2) Subsequent to any application made in accordance with subsection (1), the Minister may order any goods seized under this Act, whether forfeited or not, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit.



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