Section 71
Return or disposal of goods, etc.
(a)
temporarily return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to any person as the senior officer of sales tax may consider entitled to the goods, subject to such terms and conditions as the senior officer of sales tax may impose and to sufficient security being furnished to the satisfaction of the senior officer of sales tax that the goods shall be surrendered to the senior officer of sales tax on demand being made by the senior officer of sales tax and that the said terms and conditions, if any, shall be complied with;
(b)
return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to such person as the senior officer of sales tax may consider entitled to such goods, with liberty for the person to whom the goods are so returned to dispose of the same; or
(c)
sell or destroy the goods, as appropriate in the circumstances, where the goods are living creatures or where, in the opinion of the senior officer of sales tax, the goods are of a perishable or dangerous nature or likely to speedily deteriorate in quality or value, and where the goods are sold, the senior officer of sales tax shall hold the proceeds of sale to abide the result of any prosecution or claim.
(2)
The return of goods under paragraph (1)(b) shall be subject to security being furnished to the satisfaction of the senior officer of sales tax in an amount not less than an amount which, in the opinion of the senior officer of sales tax, represents—
(a)
the sale value of the goods, on the date on which the goods are so returned; and
78 Laws of Malaysia ACT 806
(b)
the sales tax due and payable in respect of the goods, if any, for the payment of the amount secured to the Director General in the event of the court making an order for the forfeiture under section 81.
(3)
Whenever any goods are returned or disposed of under subsection (1), a document purporting to be a certificate in accordance with subsection 74(2) shall be issued by the senior officer of sales tax.
(4)
Any person who—
(a)
fails to surrender on demand to a senior officer of sales tax the goods temporarily returned to him under paragraph (1)(a); or
(b)
fails to comply with or contravenes any of the terms or conditions imposed under paragraph (1)(a), commits an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.
(5)
The criminal liability of any person under subsection (4) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the goods under paragraph (1)(a).
(6)
The provisions of subsection (4) shall not apply to a person who is the guarantor or surety of the person to whom the goods are returned under paragraph (1)(a).
(7)
The Minister may, either generally or in any particular case or class of cases, give such directions to the Director General as he may deem necessary or expedient with regard to the exercise of the powers conferred on the senior officer of sales tax under subsection (1).
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