Section 35
Seizure of taxable goods the subject of an offence
of State Sales Tax Ordinance, 1998
—
All taxable goods, books, documents or things in respect of which an authorized officer or a police officer not below the rank of Inspector has reasonable cause to suspect that there has been committed any offence against this Ordinance or any violation of any of the provisions of this Ordinance or of any condition subject to which any licence or permit has been granted under this Ordinance, and any receptacle, package, vehicle, vessel not exceeding two
33
hundred tons net registered tonnage, or aircraft in which such taxable goods may be found or which has been used in connection with such offence or violation, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by the authorized officer or police officer.
(2)
Whenever any taxable goods, receptacle, package, vehicles, vessels or aircraft are seized under this Ordinance, the authorized officer or police officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such taxable goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by post at his place of abode, if known:
Provided that such notice shall not be required to be given where such seizure is made on the person or in the presence of the offender or the owner or his agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be.
(3)
The provisions of this section relating to the seizure of—
(a)
any taxable goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal same;
(b)
any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessel or aircraft;
(c)
any vehicle shall apply also to all equipment thereof.
(4)
Any taxable goods of a perishable nature, or any animals seized under this section, may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.