Section 152
Disposal of documents, etc.
of Goods and Services Tax Act 2014
ActRepealedProvision 152 of 197
Section 152
(1)
The Tribunal may, at the conclusion of the proceedings before it, order that any goods, document, record, material, thing or other property produced during the proceedings be delivered to the rightful owner or be disposed of in the manner as it thinks fit.
(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.