Section 57A
Deficiency in quantity of taxable goods in a special area
If it appears to the Director General at any time that in a special area there is a deficiency in the quantity of taxable goods
66 Laws of Malaysia ACT 806
which in normal circumstances ought to be found therein, any person being or holding himself out to be the owner, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods shall—
(a)
in the absence of proof to the contrary, be presumed to have illegally transported such goods to Malaysia; and
(b)
be liable to pay the sales tax leviable on the date when the quantity of the goods were found to be deficient as if the goods were imported into Malaysia.
(2)
Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or part of the sales tax leviable on the goods found deficient.
Transportation of taxable goods from or to special areas to or from