Section 82
Section 82
(a)
a claim to the goods or the proceeds of sale of the goods is made under subsection (2);
(b)
a written application is made for the return of the goods under paragraph 71(1)(a) or (b); or
(c)
the goods are returned under paragraph 71(1)(a)
or (b).
(2)
Any person asserting that he is the owner of the goods or the proceeds of sale of the goods, as the case may be, and that the goods or the proceeds of sale of the goods are not liable to forfeiture may, personally or by his agent authorized in writing, give written notice to any senior officer of sales tax that he claims the same.
(3)
If there is a claim or a written application made within the period of thirty days referred to in subsection (1) and there is no prosecution with regard to the goods, the senior officer of sales tax shall, on the expiration of the period of thirty days, refer the claim or the application to the Director General.
(4)
Upon reference by the senior officer of sales tax under subsection (3), the Director General may direct such senior officer of sales tax—
(a)
to release such goods or the proceeds of sale of such goods or the security furnished under paragraph 71(1)(a) or subsection 71(2); or
(b)
by information in the form and manner as determined by the
Director General, to refer the matter to a Sessions Court
Judge for a decision.
(5)
The Sessions Court shall issue a summons requiring the person asserting that he is the owner of the goods or the proceeds of sale of the goods, and the person from whom the goods were seized, to appear before him, and upon their appearance or default to appear, due service of the summons being proved, the Sessions Court shall proceed to the examination of the matter, and upon proof that an offence against this
Sales Tax 89
Act has been committed and that the goods were the subject matter or were used in the commission of the offence—
(a)
shall order the goods or the proceeds of sale of the goods or the amount secured under paragraph 71(1)(a)
or subsection 71(2) to be forfeited; or
(b)
in the absence of such proof, may order the release of the goods or the proceeds of sale of the goods or the security furnished under paragraph 71(1)(a) or subsection 71(2).
(6)
In any proceedings under subsection (5), section 83 shall apply to the person asserting that he is the owner of the goods or the proceeds of sale of the goods and to the person from whom the goods were seized as if the owner or person had been the accused in a prosecution under this Act.
Burden of proof