Malaysia legislation

Section 44

of State Sales Tax Enactment 1998

Section 44

On any trial before any court and in any proceedings on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Enactment, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.

Goods liable to seizure liable to forfeiture.

(1)

All goods liable to seizure under the provisions of this Enactment shall be liable to forfeiture.

For the purpose of this section and of sections 46, 47, 48 and 49 the word

“goods” shall be deemed to include receptacles, conveyances, vessels and aircraft.

All goods forfeited shall be delivered to the Director and shall be disposed of in accordance with his directions.

Court to order disposal of goods seized.