Section 106
Proportional examination or testing of goods seized to be accepted by courts
of Goods and Services Tax Act 2014
ActRepealedProvision 106 of 197
Section 106
(1)
When any goods liable to seizure under the provisions of this Act have been seized, it shall be sufficient to open and examine only five per centum of each description of the package or receptacle in which the goods are contained.
(2)
If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).
(3)
The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.