Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part XI · Trials and Proceedings
84. Court order
Feedback & supportWhere any person is found guilty of an offence under this
Act, the court before which that person is found guilty shall order the person to pay to the Director General the amount of sales tax due and payable, or penalty payable, under this Act, if any, as certified by the
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the
Criminal Procedure Code.
In addition to subsection (1), the court has civil jurisdiction to the extent of the amount of sales tax due and payable, or penalty payable and the order is enforceable in all respects as a final judgement of the court in favour of the Director General.
Where any person is found not guilty of an offence under this
Act, and if he has paid the amount of sales tax due and payable, or penalty payable, under this Act pursuant to section 100 in respect of the offence charged, the court may order the amount paid to be refunded to such person where no notice of appeal is filed.