Section 63
Power to take samples
ActIn forceProvision 73 of 131
Section 63
(a)
to ascertain whether the samples are goods of a description liable to sales tax;
(b)
to ascertain the sales tax payable on such goods; or
(c)
for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2)
No payment shall be made for any sample taken under subsection (1), but the proper officer of sales tax shall give a receipt for such sample.