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Section 80

Goods liable to seizure liable to forfeiture

of Sales Tax Act 2018

ActIn forceProvision 94 of 129
Section 80
(1)

All goods liable to seizure under the provisions of this Act shall be liable to forfeiture.

(2)

For the purposes of this section and of sections 71, 81, 82, 83

and 85, the word “goods” shall be deemed to include receptacles and conveyances.

Sales Tax 87

(3)

All goods forfeited shall be delivered to a proper officer of sales tax and shall be disposed of in accordance with the directions of the

Director General.