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Section 77

of Sales Tax Act 2018

ActIn forceProvision 91 of 131

Section 77

In any trial before any court or in any proceedings on appeal relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to the trial or hear the appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except in so far as the manner and form of seizure may be evidence of such merits.