Malaysia legislation

Section 85

of GOODS AND SERVICES TAX ACT 2014

Section 85

(2)

Whenever any goods, document, thing, receptacle, package or conveyance are seized under this Act, the officer of goods and services tax shall forthwith give notice in writing of the seizure and the grounds thereof to the owner of the goods, document, receptacle, package or conveyance, if known, either by delivering the notice to him personally or by post at his place of abode, if known.

(3)

This section is relating to the seizure of—

(a)

any goods, document or thing shall apply to all the contents of any receptacle, package or conveyance in which the same are found and to any article used to conceal the same; and

(b)

any conveyance shall apply to the tackle, equipment and furnishings of the conveyance and if the conveyance is an animal vehicle, to any animal by which the same is drawn.

(4)

Any goods of a perishable nature or any animal seized under this section may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.

Return or disposal of movable goods

Read in full context — GOODS AND SERVICES TAX ACT 2014 →