Section 152
Disposal of documents, etc.
of Goods and Services Tax Act 2014
ActRepealedProvision 152 of 218
Section 152
(2)
Where no person has taken delivery of the goods, document, record, material, thing or other property referred to in subsection (1)
after a period of six months, the ownership in the goods, document, record, material, thing or other property shall be deemed to have passed to and become vested in the Government.