Section 31
Comptroller may take samples
of State Sales Tax Ordinance, 1998
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The Comptroller or any person specially authorized by him in writing may, at any time, if his duties so require, take samples of any goods to ascertain whether they are goods of a description liable to State sales tax, or to ascertain the State sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2)
No payment shall be made for any sample taken under subsection (1), but the Comptroller or the authorized person, as the case may be, shall give a receipt of any such sample.
(3)
Samples taken pursuant to this section may be returned to the rightful owner thereof if so directed by the Comptroller or ordered by the court.