Malaysia legislation

Section 48

of State Sales Tax Enactment 1998

Section 48

(1)

The owner or any person having a beneficial interest in any goods seized may, before the expiration of one calendar month from the date of the forfeiture of such goods, or from the date on which such goods shall be deemed to be forfeited, as the case may be, make application to the Minister for the return of such goods.

(2)

Subsequent to any application made in accordance with subsection (1), the Minister may order any goods seized under this Enactment, whether forfeited or not, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit.

Burden of proof.