Malaysia legislation

Section 47

of State Sales Tax Enactment 1998

Section 47

(1)

Where no prosecution is initiated with regard to any goods seized under this

Enactment, such goods shall be deemed to be forfeited at the expiration of one calendar month from the date of seizure unless claim thereto is made before that date in the manner hereinafter set forth.

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(2)

Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally, or by his agent authorized in writing in that behalf, give written notice to the Director that he claims the same.

(3)

On receipt of such notice the Director may direct that such goods be released or may refer the matter to the First Class Magistrate for his decision.

(4)

The First Class Magistrate shall issue a summon requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the First Class Magistrate shall proceed to the examination of the matter and on proof that an offence against this Enactment has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the same to be forfeited, or may in the absence of such proof order their release.

(5)

In any proceedings under subsection (4) of this section, the provisions of section 49 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Enactment.

Minister may order return of goods seized.